This Oklahoma ethics CPE course explores the AICPA Code of Professional Conduct and the Oklahoma Accountancy Board rules and regulations. This CPE ethics course pays particular attention to the Oklahoma rules governing public accountants and firms, as well as the licensing provisions for registration of public accountancy. Examples are used throughout the CPA ethics course 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 professional designations that are reserved for CPAs in Oklahoma.
Recall the reciprocity rules established by the Oklahoma Board.
Recall the requirements for notifying the Oklahoma Board of certain events.
Specify the requirements for public accounting firms to register with the Oklahoma Board.
State the requirements for a designated manager in Oklahoma.
Specify the actions for which a public accounting firm can be penalized in Oklahoma.
Identify the Oklahoma peer review requirements.
Recall the requirements for a firm providing professional accounting services to Oklahoma clients from a website.
State the annual registration requirements for a CPA with the Oklahoma Board.
Specify the form of documentation needed for continuing professional education claims in Oklahoma.
Major Topics
Oklahoma Accountancy Board Rules and Regulations
Public Interest Principle
Integrity and Objectivity
Ethical Conflicts