The Kansas ethics CPE course offers an in-depth look into the ethical and regulatory landscape facing CPAs in Kansas, blending the AICPA Code of Professional Conduct with the state-specific requirements of the Kansas Board of Accountancy. Participants in the CPE ethics course will benefit from a curriculum that covers a wide array of critical topics, from handling confidential information and navigating conflicts of interest to understanding the nuances of promotional ethics and the delivery of records to clients. This CPA ethics CPE course not only clarifies the obligations Kansas CPAs face but also empowers them with strategies to address these challenges head-on. The practical application of these principles, guided by examples and case studies, ensures that CPAs are well-prepared to conduct their professional activities with unimpeachable integrity, safeguarding their practice against ethical breaches and regulatory infractions.
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 Kansas requirements to obtain a CPA permit.
Recall the Kansas requirements for ongoing continuing professional education.
Recall the Kansas requirements relating to the disclosure of confidential client information.
Specify the Kansas rules pertaining to misleading firm names.
Identify the triggers that will cause the Kansas Board to revoke or suspend a CPA permit.
Identify the Kansas rules regarding the confidentiality of a CPA's working papers.
Major Topics
Public Interest Principle
Failure to File a Tax Return or Pay a Tax Liability
Negligence in the Preparation of Financial Statements or Records
Disclosing Confidential Information without Permission
Conflicts of Interest
Due Care
The Conceptual Framework
Ethical Conflicts
Ethical Standards in Tax Practice
Business Ethics Tools
Kohlberg's Stage of Moral Development
Ethical Egoism
Kansas Board of Accountancy Rules
