This Utah ethics CPEcourse is designed to meet the professional ethics CPE requirement for Utah CPAs, which is three hours in professional ethics and one hour in the Utah Certified Public Accountant Licensing Act and the Utah Certified Public Accountant Licensing Act Rule. This CPE ethics course also covers the AICPA Code of Professional Conduct and various tools used to resolve business ethics scenarios. Examples are used throughout the course materials to illustrate various ethics and regulatory concepts. The goal of this CPA ethics course is to provide the CPA with the fundamental concepts needed to conduct one's activities with the highest degree of integrity.
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.
Recall the composition and duties of the Utah Board.
Specify the continuing professional education requirements of a Utah CPA.
State the qualifications for the Utah CPA emeritus designation.
Specify the rules regarding record ownership for a Utah CPA.
Identify the timing requirement for peer reviews for a firm engaged in public accounting in Utah.
Recall the carry-forward rule for continuing professional education hours in Utah.
Specify the nature of unprofessional conduct for Utah CPAs.
Major Topics
Public Interest Principle
Failure to File a Tax Return or Pay a Tax Liability
False or Misleading use of the CPA Credential
Conflicts of Interest
Due Care
The Conceptual Framework
Ethical Conflicts
Ethical Standards in Tax Practice
Kohlberg's Stages of Moral Development
How to Make Ethical Decisions
Ethical Framework
Ethical Egoism
Utah Board of Accountancy Rules and Regulations
