This Illinois CPA ethics CPE course explores the AICPA Code of Professional Conduct and the Illinois Board of Examiners rules and regulations. The CPE ethics course pays particular attention to the Illinois rules governing public accountants and firms, as well as the licensing provisions for registration of public accountancy. Examples are used throughout the course materials to illustrate various ethics and regulatory concepts.
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 allowable title acronyms that can be used by a CPA in Illinois.
Recall the requirements for taking the CPA examination in Illinois.
Recall the requirements for issuing certificates to the holders of a foreign designation in Illinois.
Specify the requirements for issuing a CPA certificate in Illinois.
State the activities relating to the practice of accountancy in Illinois.
Specify the available accounting activities for non-CPAs in Illinois.
Identify the requirements for continuing professional education in Illinois.
Recall the rules that peer reviewers must meet in Illinois.
State the requirements for restoring an expired license in Illinois.
Major Topics
Professional Rules of Conduct
Public Interest Principle
Solicitation or Disclosure of CPA Examination Questions and Answers
Failure to File a Tax Return or Pay a Tax Liability
Conflicts of Interest
Due Care
Ethical Conflicts
Ethical Standards in Tax Practice
Illinois Board of Examiners Rules and Regulations