This Nebraska ethics CPE course provides a targeted curriculum designed specifically for Nebraska CPAs, blending an exploration of the AICPA Code of Professional Conduct with the detailed regulations of the Nebraska Board of Public Accountancy. This CPE ethics course offers invaluable insights into various ethical principles, types of harassment, and discreditable acts, alongside critical guidelines on the release of confidential information and conflict of interest management. Participants of this CPA ethics CPE course will benefit from a clear understanding of the threats to compliance, the nuances between deontology and consequentialism, and the application of the difference principle in accounting practices. Additionally, the CPA ethics course covers Nebraska-specific requirements, including CPA independence, firm management, and peer review obligations. By completing this self-study CPE course, Nebraska CPAs will not only enhance their ethical decision-making capabilities but also ensure their practices are fully aligned with the latest professional and regulatory standards.
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 circumstances in which a Nebraska CPA's independence can be impaired.
Recall the requirements for an inactive Nebraska CPA to return to active status.
Recall the requirements pertaining to the office manager of a Nebraska CPA firm.
Specify the firm name requirements in Nebraska.
State the ownership restrictions for a Nebraska CPA firm.
Identify the peer review requirements for a Nebraska CPA firm.
Major Topics
Public Interest Principle
Failure to File a Tax Return or Pay a Tax Liability
Conflicts of Interest
Due Care
The Conceptual Framework
Ethical Conflicts
Ethical Standards un Tax Practice
Kohlberg's Stages of Moral Development
Ethical Egoism
Nebraska Board of Public Accountancy Rules
