Table of Contents
Chapter 1 - Kentucky Professional
Ethics - Section 1
The Relationship of Morals and
Ethics
Why Should We Study Professional Ethics?
Ethical Core Foundations for CPAs
Case Studies – Threats and
Safeguards
Chapter 1 - Section 1 Review
Questions
Chapter 1 - Kentucky Professional
Ethics - Section 2
201 KAR 1:300. Rules of
professional conduct.
Kentucky
Revised Statutes Chapter 325, Sections 420 and 440
The AICPA Code of Professional
Conduct
Part 1 – Members
in Public Practice
Rule 1.100 Integrity
and Objectivity
1.130
Preparing and Reporting Information
Chapter 1 - Section 2 Review Questions
Chapter 1 - Kentucky Professional
Ethics - Section 3
Rule 1.300—General
Standards Rule
1.310 Compliance
with Standards Rule
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.
Chapter 1 - Section 3 Review
Questions
Chapter 1 - Kentucky Professional
Ethics - Section 4
2.100.001
– Integrity and Objectivity Rule
2.130.030 Obligation of a Member to
His or Her Employer’s
External Accountant
2.300.001
— General standards rule
2.310.001—Compliance
with standards rule
2.320.001—Accounting
principles rule
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 1 Review
Questions Feedback
Chapter 1 - Section 2 Review
Questions Feedback
Chapter 1 - Section 3 Review
Questions Feedback
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