Chapter 1 - Professional Ethics for New
Hampshire CPAs - Section 1
The Relationship of Morals and
Ethics
Illustrative Examples of Ethics
Why Should We Study Professional
Ethics?
Ethical Core Foundations for CPAs
Chapter - Section 1 Review Question
Chapter 1 - Professional Ethics for New
Hampshire CPAs - Section 2
Case Studies – Threats and
Safeguards
Public Expectations of the CPA’s
Responsibility
Bernard
Madoff Investment Securities LLC – Failures in Expressing an Opinion on
Financial Statements
Chapter - Section 2 Review Question
Chapter 1 - Professional Ethics for New
Hampshire CPAs - Section 3
New
Hampshire Board of Accountancy Rules, Chapter Ac 500 - ETHICS
PART Ac 503 INDEPENDENCE, INTEGRITY AND OBJECTIVITY
Case Study - Integrity and
Objectivity
PART Ac 504 GENERAL STANDARDS OF ACCOUNTING PRINCIPLES
PART Ac 505 CONFIDENTIAL CLIENT INFORMATION
PART Ac 507 ACTS DISCREDITABLE
PART Ac 404 ONGOING REQUIREMENTS
Case Study - Return of client
provided records
Chapter - Section 3 Review Question
Chapter 1 - Professional Ethics for New
Hampshire CPAs - Section 4
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
Chapter - Section 4 Review Question
Chapter 1 - Professional Ethics for New
Hampshire CPAs - Section 5
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.
Chapter - Section 5 Review Question
Chapter 1 - Professional Ethics for New
Hampshire CPAs - Section 6
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
Chapter - Section 1 Review Question
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Chapter - Section 4 Review Question
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