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Course Description: This 4-hour course is designed to meet the 4-hour ethics CPE requirement for Idaho 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. Rules of professional conduct and other rules of the Idaho Administrative Code, IDAPA 24 (Rules of the Idaho Board of Accountancy) and selected statutes from the Idaho Statutes, Title 54, Chapter 2 (the Idaho Accountancy Act), 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 perspectiv Recognize the ethical standards contained in the Idaho Board of Accountancy Rules and the Idaho Accountancy Act Recognize the ethical standards contained in the AICPA Code of Professional Conduct Prerequisites: None Level: Overview NASBA Category: Regulatory Ethics Recommended CPE: 4 Hours Revision Date: 9/20/2023
Additional Contents : Complete, no additional material needed
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