Course Description:

This 4-hour course is designed to meet the 4-hour ethics CPE requirement for New Hampshire 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.  New Hampshire Board rules from Chapter Ac 500 and selected rules from Chapter Ac 400 are covered in detail.  The AICPA Code of Professional Conduct is also covered in detail.  Case studies are utilized throughout the course to emphasize subject matter.

Learning Objectives:

Upon completion of this course, you should be able to:

·         Define ethics from an overall and professional perspective

·         Identify the ethical standards contained in the New Hampshire Board of Accountancy Rules 

·         Identify the ethical standards contained in the AICPA Code of Professional Conduct

Prerequisites: None

Level: Overview

NASBA Category: Regulatory Ethics

Recommended CPE:  4 Hours

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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