Thiscourse is designed to meet the four (4) hour ethicsCPErequirement for Colorado CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. The applicable rules and regulations promulgated by the Colorado State Board of Public Accountancy found in 3 CCR -705-1, Rule 1.12, Rules of Professional Conductare covered in detail. The AICPA Code of Professional Conductis also covered in detail. Case studies are utilized throughout the course to emphasize material. This course does NOT meet the 2 hour CR&R requirement.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Recognize ethics from an overall and professional perspective
Recognize and identify the ethical standards contained in the Colorado State Board of Public Accountancy Rule 1.12, Rules of Professional Conduct
Understand the ethics CPE requirement for active certificate renewal
Recognize and identify the ethical standards contained in the AICPA Code of Professional Conduct
Major Topics
- Professional Ethics for Colorado CPAs
Ethical Reasoning
Rules of the Colorado State Board of Accountancy
The AICPA Code of Professional Conduct
Rule 1.300-General Standards Rule
Part 2
- Members in Business
Other Members
