Course Information
Ethics for Utah
Course Information
| Title: | Ethics for Utah |
|---|---|
| Category: | Ethics |
| Field of Study: | Regulatory Ethics |
| Course Code: | M176 |
| CPE Credits: | 4.0 |
| Price: | 49.00 |
Description
Description:
Individuals in the accounting profession have a considerable responsibility to the general public. To gain public trust and maintain professionalism, professional conduct and ethical behavior are necessary. Adhering to ethical standards is both a professional obligation and a legal requirement. This course is designed to meet the ethics requirements for Utah CPAs renewing their licenses, including 1 CPE hour of education on the Utah Certified Public Accountant Licensing Act and Certified Public Accountant Licensing Act Rules, and 3 CPE hours of ethics.
The course begins with a presentation of ethics and ethical reasoning, describing the concept of ethics, identifying the causes of unethical behavior, and explaining the process of ethical reasoning. It covers specific rules governing professional conduct, including the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas, and a review of key provisions of Utah Statutes and Regulations governing the practice of public accountancy. Numerous examples are included to help you have a good understanding of ethical standards and apply ethical judgment in interpreting the rules.
Delivery Method: Online Interactive Self Study
Level: Overview
Prerequisites: None
Advanced Preparation: None
Course Details
Category: Ethics
Field of Study: Regulatory Ethics
Passing Score: 70%
Technical Details: Regulatory Ethics: Technical
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Objectives
Objectives:
- Recognize ethical reasoning used by accountants
- Identify the different parts of the AICPA Code of Professional Conduct
- Recognize the core principles within the AICPA Code of Professional Conduct
- Identify the steps within the conceptual framework approach
- Recognize independence and objectivity issues
- Identify ethical standards and violations
- Recognize the key provisions of the Utah Certified Public Accountant Licensing Act
- Recognize various Utah Certified Public Accountant Licensing Act Rules
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Profession
NASBA: Yes
QAS: Yes
CPA: Suitable for all CPAs
IRS: No IRS credit for Enrolled Agents.
Profession Identifiers: CPA