The Nevada ethics CPE course explores the AICPA Code of Professional Conduct and the Nevada Board of Accountancy rules and regulations. The CPE ethics course includes the applicable portions of Chapter 628 of the Nevada Administrative Code and Revised Statutes. 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 requirements for someone who wants to take the Nevada CPA examination.
Recall the specifics of the Nevada experience requirement in order to be granted a license to practice.
Recall the Nevada Board notification requirements that are imposed on a licensee.
Specify the conditions under which a Nevada licensee is allowed to switch to retired status.
State the rules pertaining to the allowable names that a public accountancy firm in Nevada can use.
Specify the requirements for Nevada continuing professional education.
Identify the situations under which a practitioner must enroll in a peer review program in Nevada.
Identify the actions that the Nevada Board considers to be conduct discreditable to the profession.
Describe the ownership requirements for a CPA firm in Nevada.
Identify the civil penalty that the Board is allowed to impose on licensees.
Major Topics
Public Interest Principle
Failure to File a Tx Return or Pay a Tax Liability
Conflicts of Interest
Due Care
The Conceptual Framework
Ethical Conflicts
The Impact of Accountant Biases
Ethical Standards in Tax Practice
Nevada Board of Accountancy Administrative Code and Statutes