Table of Contents
Chapter
1 - Ethics and Professional Conduct for Arizona CPAs - Section 1
The Relationship of Morals and
Ethics
Illustrative Examples of Ethics
Why Should We Study Professional
Ethics?
Ethical Core Foundations for CPAs
Case Studies Threats and
Safeguards
Recent
Updates to Arizona Revised Statutes and Administrative Code
Provision
of Professional Services to Medical Marijuana Dispensaries by Arizona CPAs
Article
2: 32-730. Biennial registration; continuing professional education
32-730.01. Inactive status;
exception
Chapter
1 - Section 1 Review Questions.
Chapter
1 - Ethics and Professional Conduct for Arizona CPAs - Section 2
Article3:32-741. Revocation
or suspension of certificate; disciplinary action; letter of concern
Chapter
1 - Section 2 Review Questions.
Chapter
1 - Ethics and Professional Conduct for Arizona CPAs - Section 3
32-741.01. Suspension for
nonregistration; expiration of certificate or registration
Article
3:32-744. Ownership and custody of working papers and records
32-745. Employment of persons
by accountants
32-746. Fraudulent audit
practices; classification
Article
3: 32-747. CPA designation; title; use; unlawful use
Article
3:32-750. Injunction against unlawful act
Article
3:32-751. Actions to recover civil penalties
Chapter
1 - Section 3 Review Questions.
Chapter
1 - Ethics and Professional Conduct for Arizona CPAs - Section 4
R4-1-114.
Hearing; Rehearing or Review
R4-1-115.03.
Peer Review Oversight Advisory Committee
R4‐1‐341. CPA
Certificates; Reinstatement
R4‐1‐344. Denial
of Certification
R4-1-346.
Notice of Change of Address
R4-1-453.
Continuing Professional Education
R4-1-455.
Professional Conduct and Standards
R4-1-455.01. Professional Conduct: Definitions;
Interpretations
R4-1-455.02.
Professional Conduct: Competence and Technical Standards
R4-1-455.03.
Professional Conduct: Specific Responsibilities and Practices
R4-1-455.04.
Professional Conduct: Records Disposition
R4-1-456.
Reporting Practice Suspensions and Violations
A Little Extra Income Contingent
Fees
Return of client provided records
Chapter
1 - Section 4 Review Questions.
Chapter
1 - Ethics and Professional Conduct for Arizona CPAs - Section 5
AICPA Code of Professional Conduct
Overview
Part 1 Members
in Public Practice
Rule 1.100 Integrity
and Objectivity
Case Study Married Tax Clients
Divorcing
1.130
Preparing and Reporting Information
Case Study Year End Adjustments and
Loan Covenants
Chapter
1 - Section 5 Review Questions.
Chapter
1 - Ethics and Professional Conduct for Arizona CPAs - Section 6
Rule 1.300General
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
1.520.001Commissions and referral
fees Rule
1.600.001
Advertising and other forms of solicitation
1.700.001
Confidential client information rule
1.800.001Form
of organization and name rule
Chapter
1 - Section 6 Review Questions.
Chapter
1 - Ethics and Professional Conduct for Arizona CPAs - Section 7
2.100.001
Integrity and Objectivity Rule
2.130.030 Obligation of a Member to
His or Her Employers
External Accountant
2.170.010
Pressure to Breach the Rules.
2.300.001
General standards rule
2.310.001Compliance
with standards rule
2.320.001Accounting
principles rule
Case Study - The Company with
Excess Reserves
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
Chapter
1 - Section 7 Review Questions.
Review
Explanations/Answers to Review Questions