Ethics for Accountants: Tennessee (Currently Unavailable)

Author: David H. Freed

This course is designed to meet the two-hour (effective June 24, 2012), state-specific, ethics CPE requirement for CPAs in Tennessee. It covers the state's accountancy laws and the rules governing the Tennessee State Board of Accountancy's administration and enforcement of the laws and the conduct of licensees.

Course Sponsor: Beacon Hill Financial Educators
NASBA Sponsor No: 107615/QAS Sponsor No: 050

Publication Date: February 2017

Designed For
CPAs requiring Tennessee ethics.

Topics Covered

• Board of Accountancy
• Continuing Education
• Licensing
• Changes in License Status
• Peer Review
• Professional Conduct
• Records
• Complaints
• Cases
• Tennessee Rules & Regulations

Learning Objectives

• Define how the Board of Accountancy is formed, when it meets, and what its responsibilities are.
• Identify the continuing education requirements for licensees.
• Recognize the general requirements for licensure and CPA firm permits, and give examples of acceptable and unacceptable conduct for a licensee or firm with a permit.
• Identify the peer review requirements for firms.
• Recall the rules of professional conduct
• Differentiate between the requirements for handling client information, working papers, and client records.
• Recognize the restrictions on receiving various forms of consideration for services and the related requirements for client disclosure.
• Identify the actions that can be taken by the Board for instances of non-compliance with the statutes, rules, and regulations.

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Regulatory Ethics (2 hours)

Program Prerequisites
None

Advance Preparation
None