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 Arizona CPA
Prerequisite
None
Knowledge Level
Basic
Copyright 2012

Publication Date
January, 2012
Ethics Standards for Arizona CPA
Introduction Organization Learning Objectives Author Bios
Title: Ethics Standards for Arizona CPAs
Prerequisite: None
Advance Preparation: None
Knowledge Level: Basic
Subject Matter Area: Behavioral Ethics, Regulatory Ethics
Date of Publication: January 2012
Copyright © 2012 by Bisk Education, Inc. All rights reserved.
Recommended CPE Credits: 4 QAS/Registry (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 a discussion of ethics and the different ethical reasoning methods, and the business failures that resulted from a lack of appropriate corporate governance. The focus then shifts to a discussion of the regulations set forth under the Arizona Board of Accountancy and the rules of professional conduct Arizona CPAs must be in compliance with. The program then takes a look at the AICPA Code of Professional Conduct, and closes with a discussion of PCAOB independence standards and the AICPA Statements on Standards for Tax Services.

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 eight (8) chapters and an appendix.

Chapter 1 provides an introduction to ethics and discusses the different ethical reasoning methods.

Chapter 2 discusses CPA responsibilities to the public and the different corporate failures that resulted from a lack of ethical tone at the top.

Chapter 3 discusses the regulations set forth by the Arizona Board of Accountancy.

Chapter 4 details the rules of conduct Arizona CPAs must be in compliance with.

Chapter 5 examines Rules 101 and 102 under the AICPA Code of Professional Conduct.

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

Chapter 7 discusses other regulatory standards for auditor independence, including PCAOB Rules.

Chapter 8 takes a look at the Statements on Standards for Tax Services.

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:

  • Demonstrate how philosophical reasoning methods can assist in making ethical decisions

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

  • Discuss how business entities have made mistakes in decision making by ignoring ethical reasoning considerations

  • Discuss how and why regulation of accounting has changed over time and the role of the Public Company Accounting Oversight Board

  • Describe what is meant by the public interest obligation of accountants and auditors

  • Determine what is required by the integrity and objectivity standards

  • Discuss how the Principles of the AICPA Code of Professional Conduct provide guidance in the performance of professional responsibilities

  • Describe what it means to have an ethical dilemma in accounting and how to deal with such issues in an ethical manner

  • Explain the requirements for limited reciprocity and to be granted substantial equivalency

  • Identify the registration requirements as a CPA, partnership, professional corporation, and limited liability entity in the state

  • List the conditions under which a license to practice may be revoked or suspended

  • Explain when working papers and other documents remain the property of the registrant or other member of the firm and when such information should be turned over to the client

  • Identify when confidential information obtained in the course of providing services to an employer or client may be disclosed

  • Identify the continuing education and peer review requirements

  • Explain when violations of the independence, integrity, and objectivity rules may occur

  • Discuss the requirements to maintain competence and the technical standards that should be met in the performance of professional services

  • Identify the confidentiality obligations for a CPA or CPA firm

  • Evaluate advertising and solicitation practices and forms of practice and name and when such practices violate the rules

  • Identify relationships that violate the independence rules under the AICPA Code

  • Discuss how a CPA should handle differences of opinion in the application of accounting principles

  • Explain the responsibilities of a CPA using a third-party service provider

  • Discuss when a CPA can accept contingent fees and commissions

  • Identify a CPA's ethical responsibilities when rendering an opinion on the client's financial statements

  • Develop an understanding of the ethical obligations of a CPA to a client when using a third-party service provider

  • Determine when client provided records and other supporting information should be turned over to the client

  • Recognize the importance of other ethical responsibilities including permissible advertising and solicitation practices, the acceptance of commissions, contingent fees, and referral fees, and the form and name of organization used to practice public accounting

  • Evaluate whether independence may be impaired under PCAOB rules when accepting a contingent fee for services provided to an audit client

  • Evaluate whether independence may be impaired under PCAOB rules when mar-keting, planning, or opining on a tax-motivated transaction for an audit client

  • Identify when a conflict of interests may exist when a member of the audit engagement team accepts a position with a client

  • Identify the SEC's overarching principles that underlie auditor independence

  • Explain how the AICPA Statements on Standards for Tax Services (SSTS) affect a CPA's ethical and professional responsibilities in tax practice

  • Describe the ethical obligations of a tax practitioner to clients and the government

  • Answer questions about the ethical obligations of tax practitioners under the SSTS


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
3331 Online4ONL5904 $79.00
3327 TextBooks4CPE5902B $79.00
3334 Video DVD4CPE5901DQ $99.00
 
Site Search
Please Download Flash or Enable JavaScript
Firm-wide Training with CPE Network
Free Weekly Podcasts
Monthly News Reports
CPE for Certified Financial Planners
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.
QAS Sponsors Logo
Bisk CPEasy is registered with the National Association of State Boards of Accountancy (NASBA) as a Quality Assurance Service (QAS) sponsor of continuing professional education. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding QAS program sponsors may be submitted to NASBA 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.