This is a 4-hour Utah ethics CPE course for Utah covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. This CPE ethics course also presents the AICPA Code of Professional Conduct and an approach --the threats and safeguards approach -to coping with ethical dilemmas. The CPA ethics course includes 1 CPE hour of education on the Utah Certified Public Accountant Licensing Act and Certified Public Accountant Licensing Act Rules, and 3 CPE hours of ethics.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Recognize ethical reasoning used by accountants;
Identify different principles and rules of the AICPA Code of Professional Conduct;
Identify independence and objectivity issues;
Recognize ethical standards and violations; and
Identify the requirements of accountants as highlighted in the Utah CPA licensing Act and Rules.
Major Topics
Ethics and Ethical Reasoning
AICPA Code of Professional Conduct
Utah CPA Licensing Act and Rules
