Contents
The Relationship of Morals and
Ethics
Illustrative Examples of Ethics
Why Should We Study Professional
Ethics?
Ethical Core Foundations for CPAs
CHAPTER 6 RULES OF PROFESSIONAL CONDUCT
Section 2. Independence, Integrity and Objectivity.
Case Study - Integrity
and Objectivity
Section 3. Competence and Technical Standards.
Section 4. Responsibility to Clients.
Case Study - Return of client
provided records
Synopsis of Wyoming Board Disciplinary Action
Section 5. Other Responsibilities and Practices.
Case Study – Response to the Board
Section 1.
Registration of Firms.
Section 2.
Renewal/Activation.
Section 3. Non-certificate Holders.
Section 4. Non-Resident Firms.
CHAPTER 5 CONTINUING PROFESSIONAL EDUCATION
Section 3. Program Requirements
Section 5. Evidence of Completion - Retention .
Section 7. Controls & Reporting .
Wyoming Board of Certified Public Accountants Frequently
Asked Questions
Synopsis of Wyoming Board Disciplinary Action
Section 2. Requirements for Review
Section 3. Reporting to the Board.
Section 6. Practice Privilege Firms.
Synopsis of Wyoming Board Disciplinary Action
Certified Public Accountant’s Act of 2005 (W.S. Title 33, Chapter 3)
33-3-121.
Certificates and permits; disciplinary action; grounds.
33-3-123.
Initiation of disciplinary proceedings; conduct of proceedings.
33-3-124. Reinstatement
of certificate or permit for good cause shown.
The AICPA Code of Professional
Conduct
Part 1 – Members in
Public Practice
Rule 1.100 Integrity and
Objectivity
Case Study – Married Tax Clients Divorcing
1.130 Preparing and Reporting Information
Rule 1.300—General
Standards Rule
Case Study – Audit Engagement with No Prior Experience
1.310 Compliance with
Standards Rule
Case Study – Peer Review
Discoveries
1.320 Accounting Principles
Rule
1.400.001 Acts Discreditable
Rule
1.510.001 — Contingent Fees
Rule
1.520.001—Commissions and referral
fees Rule
1.600.001 —Advertising and other forms of solicitation
1.700.001— Confidential client information rule
1.800.001—Form of organization and name rule
2.100.001 – Integrity and Objectivity Rule
2.130.030 Obligation of a Member to
His or Her Employer’s External Accountant
2.170.010 – Pressure to Breach the
Rules
2.300.001 — General standards rule
2.310.001—Compliance with
standards rule
2.320.001—Accounting
principles rule
Case Study - The Company with
Excess Reserves
Case Study - The Company with Undisclosed/Unrecorded
Contingencies
2.400.001 Acts Discreditable
Rule
2.400.070 Confidential Information from employment or
volunteer activities
3.400.001 - Acts discreditable rule
3.400.070 Confidential Information from employment or
volunteer activities