Ethics for Arizona CPAs (Currently Unavailable)

Author: Pat Patterson

In this on-demand self study course, Pat Patterson discusses ethics related to the practice of accounting including the AICPA's professional conduct and the Arizona State Board of Accountancy's statutes and administrative rules.

Publication Date: May 2016

Designed For
CPAs needing to fulfill their ARIZONA Ethics CPE as well as those that would like to gain more information regarding Ethics for Arizona.

Topics Covered

• Ethics and Ethical Reasoning
• AICPA Professional Conduct
• Arizona Rules and Regulations

Learning Objectives

• Identify the characteristics of ethics
• Recognize ethical reasoning used by accountants
• Differentiate between rulings and principles of the AICPA's Code of Professional Conduct
• Identify the six principles and list the eleven rules of the AICPA Code of Professional Conduct
• Recognize ethics rulings on independence
• Identify ethical dilemmas faced by CPAs
• Recognize the key features of corporate responsibility law (Sarbanes-Oxley Act) that influence auditor independence
• Identify consulting services prohibited by the Sarbanes-Oxley (SOX) Act of 2002
• Identify the requirements of accountants as highlighted in the Arizona statutes and administrative rules

Level
Overview

Instructional Method
Self-Study

NASBA Field of Study
Regulatory Ethics (4 hours)

Program Prerequisites
None

Advance Preparation
None