Oklahoma Ethics for CPAs

Oklahoma Ethics for CPAs
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Price: $39.99
Credits: 4
Prerequisite: None
Level: Overview
Model: OK2012
Author: Delta Publishing
Average Rating: Not Rated
Fields of study: Regulatory Ethics
Format: PDF


A course covering standards of professional conduct and business practices adhered to by accountants such as CPAs and CMAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach --the threats and safeguards approach –to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. Also included are some cases of AICPA ethics violations.

TABLE OF CONTENTS
Chapter 1 - Ethics and Ethical Reasoning

After studying this chapter, you will be able to:

  1. Define ethics.
  2. Differentiate between amoral and ethical values.
  3. List and characterize two systems of ethics.
  4. Differentiate between legal versus ethical codes.
  5. Discuss ethical reasoning used by accountants.
  6. Illustrate ethical dilemmas encountered by accountants.


Chapter 2 - AICPA Code of Professional Conduct and Standards for Tax Services

After studying this chapter you will be able to:

  1. Differentiate between rulings and principles of the AICPA’ Code of Professional Conduct.
  2. Briefly describe the six principles and list the eleven rules of the AICPA Code of Professional Conduct.
  3. Outline ethics rulings on independence.
  4. Resolve ethical dilemmas using the threats and safeguards approach, a conceptual framework.
  5. List the key features of corporate responsibility law (Sarbanes-Oxley act) that influence auditor independence.
  6. List consulting services prohibited by the Sarbanes-Oxley (SOX) Act of 2002.
  7. Explain licensing and disciplinary mechanisms within the profession.
  8. Outline the Standards for Tax Services.
  9. Discuss cases of ethical violations.


Chapter 3 - IMA’s Standards of Ethical Conduct for Accountants and Financial Professionals

After studying this chapter, you will be able to:

  1. Describe the level of competence required by accountants and financial professionals.
  2. istinguish between the concepts of confidentiality and integrity.
  3. Outline and clarify a method of resolution of ethical conflict.
     

Glossary

 

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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