Bisk CPEasy - America's Best Selling CPE Programs for Public & Industry CPAs Since 1971
About CPEasy    Inquiries    Free Demo    Noted Authors    Learning Formats    FAQ    Contact Us    News
Bisk CPEasy - America's Best Selling CPE Programs for Public & Industry CPAs Since 1971
 
855-300-9391
Login
Forgot Username/Password? Already have an account? Click below to login:
New user? Please register to get an account:
Cart
Total $0.00
CPE Shopping Cart Cart contains 0 items
View Cart  |  
Product Search


Advanced Search:



855-300-9391
 
Home > Ethics > Ethics Standards for Idaho CPAs
Prerequisite
None
Knowledge Level
Basic
Copyright 2012

Publication Date
August, 2012
Ethics Standards for Idaho CPAs
Introduction Organization Learning Objectives Author Bios
Title: Ethics Standards for Idaho CPAs
Prerequisite: None
Advance Preparation: None
Knowledge Level: Basic
Subject Matter Area: Behavioral Ethics, Regulatory Ethics
Date of Publication: August 2012
Copyright © 2012 by Bisk Education, Inc. All rights reserved.
Recommended CPE Credits: 4 QAS/Registry (based on 50-minute hour)
Expiration Date: One year from date of receipt to complete program and submit quizzer to obtain credit
Passing Grade for Quizzer: 70 percent or higher

With the number of negative, but high-profile cases gaining attention in recent years, it is imperative that practitioners be well-versed and clear as to their ethical responsibilities to the public that they serve. This program opens with the discussion of what is meant by ethics and the factors that influence ethical behavior. To keep discussions flowing, the text gives case studies and examples to illustrate ethical decisionmaking points. The author also reviews the various rules and requirements that CPAs need to be in compliance with, including: the AICPA Principles and Rules of Conduct, the statutes under the Idaho Accountancy Act and the Idaho BOA Rules of Conduct, and the Public Company Accounting Oversight Board rules.

This course meets the Idaho Board of Accountancy requirement to have four (4) hours of ethics biannually.

Biskalert: The AICPA Professional Ethics Division issued Proposed Revised and New Interpretations and Proposed Deletion of Ethics Rulings on June 29, 2012. Comments to the exposure draft will be considered by PEEC at its October 25-26, 2012, open meeting and final changes to Interpretation 101-3 under Rule 101 are expected to take effect subsequent to that meeting. Additional changes pending affect Rules 501 and 502 and ethics rulings under Rule 102, 501, and 502. The exposure draft can be reviewed at:

http://www.aicpa.org/interestareas/professionalethics/community/exposuredrafts/downl oadabledocuments/2012juneomnibusproposalaicpaprofessionalethicsdivision.pdf

Use of Materials

DVD
The user should begin by watching the DVD segment, if any, for the chapter before reading the text. The user may wish to make notes of the most important concepts and any terms that are new. Next, the user should review the learning objectives at the beginning of the chapter and read the chapter. The user should work through each of the examples. It may be helpful to highlight important material and/or to make additional notes. Next, the user should complete the study questions at the end of the chapter and review the answers. If the user answers a study question incorrectly, s/he should review the section of the text that is indicated at the end of the explanation to the study question to assure comprehension of the material. The user should review the learning objectives once more to consider achievement of the objectives. After the user has finished watching the DVD and reading the text and working through the study questions, s/he may wish to review her/his notes and any sections of the text or DVD that were difficult. When the user is ready, s/he should complete the quizzer. Reviewing notes periodically will increase retention of the material.

Online
The user should begin by watching the streamed video segment, if any, or listening to the streamed audio segment, if any, for the chapter before reading the text. The user may wish to make notes of the most important concepts and any terms that are new. Next, the user should review the learning objectives at the beginning of the chapter and read the chapter. The user should work through each of the examples. After the user has studied each chapter, s/he should click on the link at the left to complete the interactive study questions. If the user answers a study question incorrectly, s/he should review the section of the text that is indicated at the end of the explanation to the study question to assure comprehension of the material. The user should review the learning objectives once more to consider achievement of the objectives. After the user has finished watching the streamed video, if any, or listening to the streamed audio, if any, and reading the text and working through the study questions, s/he may wish to review her/his notes and any sections of the text or video/audio, if any, that were difficult. When the user is ready, s/he should click on the link to the left to complete the quizzer. The user's CPE certificate will be provided immediately upon successful completion of the quizzer.



This program is divided into seven (7) chapters and an appendix.

Chapter 1 focuses on the definition of, and influences on, ethical behavior and how it is achieved using a moral development model.

Chapter 2 examines the philosophical reasoning methods that can assist a person in making ethical decisions.

Chapter 3 details the guidance in the statutes of the Idaho Accountancy Act.

Chapter 4 focuses on the Idaho Board of Accountancy Rules of Conduct.

Chapter 5 examines the independence standards that exist in the AICPA Rules of Professional Conduct, as well as the integrity and objectivity restrictions under the AICPA Code.

Chapter 6 covers additional AICPA ethics rules related to other responsibilities and practices.

Chapter 7 takes a look at the Statements on Standards for Tax Services as well as PCAOB Rules.

The Appendix contains a Bibliography.

Helpful Guidance

Throughout this program, the user will find explanations and discussions regarding some of the issues that often face practitioners. In order to enhance the user's comprehension of the material and highlight important practical considerations, this program includes the following designations:

A Biskalert is intended to warn the practitioner of a particular situation that may require action or other consideration by the client or the practitioner on behalf of the client.

A Biskplan offers a strategy/discussion point when a practitioner is faced with a particular issue or situation.

A Biskpoint presents analysis or commentary that attempts to explain or clarify authoritative guidance.

A Bisktip provides practical advice that may be used to help improve client service or service to the practitioner's organization.

Upon successful completion of this program, the user should be able to:

  • Demonstrate an understanding of the relationship between following the law and ethical behavior

  • Discuss how virtue influences one's ability to reason ethically

  • Discuss the role of integrity in ethical decisionmaking by CPAs

  • Identify the elements of utilitarianism, rights, and justice theories and how each might be used to reason out ethical dilemmas

  • Describe the difference between services that can be provided by licensees and non-licensees, including when a report on financial statements can be issued

  • Explain when a licensee can accept a commission or contingent fee for services rendered to a client

  • Explain when the board might revoke, suspend, or refuse to renew a licensee and otherwise sanction a license

  • Discuss when a licensee whose principal place of business is not in Idaho can qualify for substantial equivalency to practice in the state

  • Describe the requirements to obtain a practice privilege in Idaho

  • Discuss the rules of conduct

  • Explain the requirements to undergo a peer review

  • Describe when threats to independence may impair independence in the performance of professional services

  • Explain when relationships between a CPA and a CPA's immediate family and close relatives might impair independence

  • Explain when independence may be impaired when performing nonattest services for an attest client

  • Discuss when independence may be impaired because of employment or other relationships with an attest client

  • Explain the ethical obligations of a CPA to be objective and maintain integrity in dealing with supervisors and clients

  • List the ethical obligations of a CPA to a client when using a third-party service provider to assist in providing professional services

  • Discuss when ethics interpretations and rulings may affect the application of the independence, integrity, and objectivity rules of conduct

  • Explain a CPA's ethical obligations to perform professional services with competence and to follow required standards of practice including GAAP

  • Discuss the confidentiality obligation of CPAs including when using a third-party service provider

  • Describe when client-provided records, member-prepared records, member work products, and member working papers should be provided to the client

  • Explain the application of other rules of conduct including when contingent fees and commissions can be accepted, advertising and solicitation requirements, and restrictions on the form and name of an organization practicing public accounting

  • Explain the "realistic possibility of success" standard for return positions

  • Describe the standards for issuing an opinion to reflect the results of a tax planning services

  • Discuss when the provision of tax services impairs auditor independence under PCAOB rules

  • Explain when the provision of services related to marketing, planning, or opining on tax transactions violates independence standards

  • Discuss when audit committee pre-approval is required before providing professional services to an audit client


Steven M. Mintz, PhD, is a professor at California Polytechnic State University in San Luis Obispo, CA. His expertise is in ethics and he teaches a course in accounting ethics at Cal Poly. Dr. Mintz is the holder of a PhD in Accounting and International Business from George Washington University, an MBA in Management Sciences from Syracuse University, and a BS in Accounting from Long Island University. He was certified in New York State but no longer practices as a licensed CPA. Dr. Mintz writes a popular ethics blog under the name, Ethics Sage. The website is: http://www.ethicssage.com. He has been interviewed by publications such as The New York Times because of his expertise in ethics. He has published about 30 papers in business and accounting ethics and made dozens of presentations on ethics topics to academic and professional groups. His textbook, co-authored with Roselyn Morris, Ethical Obligations and Decision-Making in Accounting: Text and Cases (2nd edition), was published by McGraw-Hill Irwin in 2011. The book is used in about 40 colleges and universities in the U.S. and internationally. Dr. Mintz serves on the Ethics Curriculum Committee of the California Board of Accountancy that is charged with identifying 10-units of ethics education to be part of the state's 150-hour educational requirement. (Author/Speaker)
Buy Now
Select your learning format 
Qty. FormatCreditsProduct # Unit Price Ext Price
3503 Online4ONL6104 $79.00
3500 TextBooks4CPE6102B $79.00
3507 Video DVD4CPE6101DQ $99.00
 
Site Search
Please Download Flash or Enable JavaScript
New Tax Research Certificate Program
Firm-wide Training with CPE Network
Free Weekly Podcasts
Monthly News Reports
CPE for Certified Financial Planners
Upcoming Tradeshows
CyberSource Logo

Security & Privacy
Every transaction on CPEasy.com is secure. Any personal information you give us will be handled according to our Privacy Policy.

Returns Are Easy
Not quite right? Access our return policy by clicking Return Policy.
CPE Sponsors Logo
Bisk CPEasy is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

Enrolled Agents Sponsor ID Number: 1KOBG. We have entered into an agreement with the Office of Professional Responsibility, Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the Office of Professional Responsibility as to the quality of the program or its contribution to the professional competence of the enrolled individual.