Table of Contents
Chapter
1 - Wisconsin Professional Ethics - Section 1
The
Relationship of Morals and Ethics
Why
Should We Study Professional Ethics?
Ethical
Core Foundations for CPAs
Chapter
1 - Section 1 Review Questions.
Chapter
1 - Wisconsin Professional Ethics - Section 2
Wisconsin
Administrative Code, Chapter Accy 1 – Rules of Conduct
Subchapter
I — Applicability and Definitions
Accy
1.001 Applicability of rules of conduct to certified public accountants.
Subchapter
II — Professional Conduct, Integrity, and Objectivity
Accy
1.101 Professional conduct.
Accy
1.102 Integrity and objectivity.
Subchapter
III — Competence and Technical Standards
Accy
1.202 Auditing standards.
Accy
1.203 Accounting principles.
Accy
1.204 Other technical standards.
Accy
1.205 Standards for auditing, accounting and review services, and attestation
engagements.
Subchapter
IV — Responsibilities to Clients
Accy
1.301 Confidential client information.
Accy
1.302 Contingent fees, commissions and referral fees.
Subchapter
V — Other Responsibilities and Practices
Accy
1.401 Acts discreditable.
Case
Study: Return of client provided records
Accy
1.402 Advertising or other forms of solicitation.
Accy
1.404 Incompatible occupations.
Case
Study: Audit Experts Group
Accy
1.406 Practice while suspended.
Accy
1.408 Ownership requirements.
Chapter
1 - Section 2 Review Questions.
Chapter
1 - Wisconsin Professional Ethics - Section 3
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 3 Review Questions.
Chapter
1 - Wisconsin Professional Ethics - Section 4
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 4 Review Questions.
Chapter
1 - Wisconsin Professional Ethics - Section 5
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
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
Chapter
1 - Section 4 Review Questions Feedback
CPASelfstudy.com Course Evaluation