Table of Contents
Chapter
1 - Professional Ethics for Vermont 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
1 - Section 1 Review Questions.
Chapter
1 - Professional Ethics for Vermont 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
1 - Section 2 Review Questions.
Chapter
1 - Professional Ethics for Vermont CPAs - Section 3
Administrative
Rules for the Vermont Board of Public Accountancy
PART 9 CONTINUING PROFESSIONAL
EDUCATION
Vermont
Statutes, 26 V.S.A. Section 76.
A
Little Extra Income – Contingent fees
Audit
Experts – Advertising and firm name
Return
of client provided records
Chapter
1 - Section 3 Review Questions.
Chapter
1 - Professional Ethics for Vermont 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
Case
Study – Year End Adjustments
and Loan Covenants
Chapter
1 - Section 4 Review Questions.
Chapter
1 - Professional Ethics for Vermont 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
1 - Section 5 Review Questions.
Chapter
1 - Professional Ethics for Vermont 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
2.300.001 — 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
1 - Section 6 Review Questions.
Chapter
1 - Section 1 Review Questions Feedback
Chapter
1 - Section 2 Review Questions Feedback
Chapter
1 - Section 3 Review Questions Feedback
Chapter
1 - Section 4 Review Questions Feedback
Chapter
1 - Section 5 Review Questions Feedback
Chapter
1 - Section 6 Review Questions Feedback
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