Ethics for Utah CPAs
Ethics for Utah CPA is a 4 hour 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 the AICPA Code of Professional Conduct and an approach –the threats and safeguards approach –to coping with ethical dilemmas. The course includes one CPE hour of required education on the Utah Certified Public Accountant Licensing Act and Certified Public Accountant Licensing Act Rules.
Course Information
Price: $39
Format: Online pdf (119 pages). Printed book available.
Instructional Delivery Method: QAS Self-Study
Prerequisites: None
Advance Preparation: None
Level: Overview
CPE Credit: 4 hrs.
Field of Study: Regulatory Ethics
Course expiration: You have one year from date of purchase to complete the course.
Course Revision Date: April 2023
Objectives
After completing this course, you will be able to:
• Recognize ethical reasoning used by accountants.
• Identify different principles and rules of the AICPA Code of Professional Conduct.
• Identify independence and objectivity issues.
• Recognize ethical standards and violations.
• Identify the requirements of CPAs as highlighted in the Utah CPA Licensing Act and Rules.
