This course is designed to meet the 4 hour ethics CPE requirement for Idaho CPAs. It also covers standards of professional conduct and business practices adhered to by accountants 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.

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
Click here to view cancelation and record retention policies

This course is designed to meet the 3 hour ethics CPE requirement for Ohio CPAs. It also covers standards of professional conduct and business practices adhered to by accountants 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 and Delaware rules violations.

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
Click here to view cancelation and record retention policies

This course is designed to meet the 4 hour ethics CPE requirement for Arizona CPAs. It also covers standards of professional conduct and business practices adhered to by accountants such as CPAs, CMAs, and CFMs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. The Sarbanes-Oxley Act and its impact on business ethics and the CPA’s responsibilities are summarized.

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

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
ARIZONA ETHICS

After studying this chapter you will be able to:

1. Discuss Arizona statutes and regulations governing the practice of public accountancy
2. Outline the professional ethics and conduct for Arizona CPAs.
3. Summarize the ethical concepts promulgated in the Code of Professional Conduct.

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
Click here to view cancelation and record retention policies

4

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
Click here to view cancelation and record retention policies

This course is designed to meet the 6 hour ethics CPE requirement for Rhode Island. It also covers standards of professional conduct and business practices adhered to by accountants such as CPAs, CMAs, and CFMs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. The Sarbanes-Oxley Act and its impact on business ethics and the CPA’s responsibilities are summarized.

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
Click here to view cancelation and record retention policies

This course is designed to meet the 4 hour ethics CPE requirement for Maryland CPAs. It covers standards of professional conduct and business practices adhered to by accountants in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. The Sarbanes-Oxley Act and its impact on business ethics and the CPA’s responsibilities are summarized.

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

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
MARYLAND ETHICS

After studying this chapter you will be able to:

1. Discuss Maryland statutes and regulations governing the practice of public accountancy
2. Outline the professional ethics and conduct for Maryland CPAs.
3. Summarize the ethical concepts promulgated in the Code of Professional Conduct.

In this course, we will define ethics and provide you with reasons you should be encouraged to continue educating yourself with the goal of achieving the highest standards of ethical conduct.

The course will then discuss ethical reasoning and its application to common dilemmas that you may experience.

Next, we will review the core values of the CPA profession (integrity, objectivity and independence).

Throughout this course, you will be provided with case studies that demonstrate the application of ethical principles, values, and ethical reasoning.

In conclusion, this course will recap the key requirements of the Sarbanes-Oxley Act and the AICPA Code of Professional Conduct.

Course Learning Objectives

After completing this course, you should be able to

• Explain the purpose of studying ethics and be excited about the opportunity to improve your ethical reasoning abilities.

• Explain the process of ethical reasoning and how to apply it when specific dilemmas occur.

• List the core values of the CPA profession (integrity, objectivity and independence).

• Discuss the case studies which are presented throughout the course to assist you in maintaining the highest standards of ethical conduct.

• Recite the requirements of the Sarbanes-Oxley Act and the AICPA Code of Professional Conduct as presented in this course.

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
Click here to view cancelation and record retention policies

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.

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Auditors and Monitors 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
Click here to view cancelation and record retention policies

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
Click here to view cancelation and record retention policies

This course is designed to meet the 4 hour ethics CPE requirement for Maine CPAs. It also covers standards of professional conduct and business practices adhered to by accountants such as CPAs, CMAs, and CFMs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. The Sarbanes-Oxley Act and its impact on business ethics and the CPA’s responsibilities are summarized.

Chapter 1
ETHICS DEFINED

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 the development of law and ethics.
6. List examples of philosophers who contributed to the development of ethics.

Chapter 2
AICPA ETHICS

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.
3. List the eleven rules.
4. Outline ethics rulings on independence.
5. List consulting services prohibited by the Sarbanes-Oxley (SOX) Act of 2002.
6. Outline the standards for tax services.
7. Explain disciplinary mechanisms within the profession.
8. List the key features of corporate responsibility law (Sarbanes-Oxley act).

Chapter 3
STANDARDS OF ETHICAL CONDUCT FOR PRACTITIONERS OF MANAGEMENT ACCOUNTING AND FINANCIAL MANAGEMENT FOR CERTIFIED MANAGERIAL ACCOUNTANTS (CMA) AND THE CERTIFIED IN FINANCIAL MANAGEMENT (CFM)

After studying this chapter you will be able to:

1. Describe the level of competence required by accountants (CMAs) and financial managers (CFMs).
2. Distinguish between the concepts of confidentiality and integrity.
3. Outline and clarify a method of resolution of ethical conflict.

Chapter 4
MAINE ETHICS

After studying this chapter you will be able to:

1. Outline the professional ethics and conduct for Maine CPAs.
2. Summarize the ethical concepts promulgated in the Code of Professional Conduct.

Missouri Ethics Consists of 2 Courses:

2 hour Regulatory Overview

4 hour State Specific Missouri Ethics

You must complete BOTH COURSES AND EXAMINATIONS to receive the full 6 hours required by the Missouri Board 

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
Click here to view cancelation and record retention policies

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.

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
Click here to view cancelation and record retention policies

This course is designed to meet the 4 hour ethics CPE requirement for Colorado CPAs. It covers standards of professional conduct and business practices adhered to by accountants in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. The Sarbanes-Oxley Act and its impact on business ethics and the CPA’s responsibilities are summarized.

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
Click here to view cancelation and record retention policies

Subsequent to the collapse of Enron and the controversies surrounding Arthur Andersen, the Texas State Board of Public Accountancy (TSBPA) decided that two hours of board-approved ethics continuing professional education (CPE) each three years was not enough. Beginning January 1, 2005, every licensee must take a four-hour ethics course on the Board’s Rules of Professional Conduct every two years.  This course is designed to meet that requirement.

In this course, we will define ethics and provide you with reasons you should be encouraged to continue educating yourself with the goal of achieving the highest standards of ethical conduct as a CPA.

The course will then discuss ethical reasoning and its application to common dilemmas that you may experience.

Next, we will review the core values of the CPA profession (integrity, objectivity and independence).

The final chapter of this course will discuss the Texas Board’s Rules of Professional Conduct as they apply to all aspects of professional accounting work whether performed by CPAs in client practice, in industry, in education or in government.  This chapter will also illustrate enforcement procedures which the TSBPA has taken to apply the Rules.

Throughout this course, you will be provided with case studies that demonstrate the application of ethical principles, values, ethical reasoning and the Rules of Professional Conduct.

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
Click here to view cancelation and record retention policies

Course Description

This is an ethics course 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. 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.

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
Click here to view cancelation and record retention policies

Course Description

This is an ethics course 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. 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.

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
Click here to view cancelation and record retention policies