Adhering to ethical standards and regulations is crucial, especially in Pennsylvania where state-specific rules apply. The 'Accountant Ethics for Pennsylvania' self-study CPE course addresses this critical need for accountants to navigate these standards with precision and integrity. The problem begins with the challenge of comprehensively understanding and applying the principles of the AICPA Code of Professional Conduct alongside the specific regulations set by the Pennsylvania State Board of Accountancy. This Pennsylvania CPA ethics CPE course explores the issue by highlighting the consequences of non-compliance, including the risk of license suspension and the potential for unethical practices such as harassment or conflicts of interest. The solution is provided through a detailed exploration of these ethical and regulatory frameworks. Participants in this CPE ethics course will learn about the different principles within the AICPA Code, types of harassment, discreditable acts, and obligations regarding confidential information. The CPA ethics course also covers the specifics of Pennsylvania's rules, including CPA examination requirements, continuing professional education, peer reviews, and guidelines for CPA practice in the state. By completing this ethics CPE course, participants will gain a comprehensive understanding of both general and state-specific accounting ethics and regulations, equipping them with the knowledge to practice with the highest degree of integrity and professionalism in Pennsylvania.
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 taking the Pennsylvania CPA examination.
Recall the requirements for continuing professional education in Pennsylvania.
Recall the requirements for peer reviews in Pennsylvania.
Specify the rules associated with the suspension of a license in Pennsylvania.
State the rules pertaining to working paper ownership in Pennsylvania.
Specify the rules relating to how a person may hold himself out as a CPA in Pennsylvania.
Identify the requirements for accepting a commission as a CPA in Pennsylvania.
Major Topics
Public Interest Principle
Discrimination and Harassment in Employment Practices
Failure to File a Tax Return or Pay a Tax Liability
Disclosing Confidential Information without Permission
Conflicts of Interest
Due Care
Ethical Conflicts
The CPA Law
State Board of Accountancy Rules