The Accountant Ethics for Idaho course explores the AICPA Code of Professional Conduct, various tools used to resolve business ethics scenarios, and the accountancy rules of the Idaho State Board of Accountancy. Examples are used throughout the course materials to illustrate various ethics and regulatory concepts. The intent is to provide the CPA with the fundamental concepts needed to conduct one's activities with the highest degree of integrity.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Describe the different principles contained within the AICPA Code of Professional Conduct.
Specify the different types of harassment.
Describe the types of discreditable acts stated in the AICPA Code of Professional Conduct.
Explain the accountant's obligations related to the release of confidential information.
Specify the policies that may apply to the release of confidential information.
Identify the characteristics of false or misleading promotional efforts.
Describe the obligations of the accountant in relation to the delivery of records to a client.
Specify the obligations of the accountant in regard to conflicts of interest.
Describe the different types of threats to an accountant's ability to comply with the AICPA Code of Professional Conduct.
Specify the differences between deontology and consequentialism.
Explain how the difference principle can be applied to real-world situations.
Specify the Idaho requirements for how a CPA switches to retired status.
Recall the CPA firm notification requirements to the Idaho Board.
Recall the actions that can lead to a license suspension or revocation in Idaho.
Specify the requirements for practice privilege in Idaho.
Identify the Idaho guidelines for determining whether an applicant's character has been rehabilitated.
State when confidential client information must be protected in Idaho.
Recall how soon the CPA must respond to Board communications in Idaho.
Major Topics
Public Interest Principle
Discrimination and Harassment in Employments Practices
Failure to File a Tax Return or Pay a Tax Liability
Negligence in the Preparation of Financial Statements or Records
Failure to Follow Government Auditing Standards
Failure to Follow Government Rules and Regulations
Disclosing Confidential Information without Permission
False or Misleading use of the CPA Credential
Failure to Return Client Records
Conflicts of Interest
Ethical Conflicts
The Stages of Moral Development as Applied to Accounting
How to Makes Ethical Decisions
Idaho Accountancy Act
Idaho Accountancy Rules
