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Home > Ethics > Regulatory Review: Ethics of Tennessee CPAs
Prerequisite
None
Knowledge Level
Basic
Copyright 2013

Publication Date
January, 2013
Regulatory Review: Ethics of Tennessee CPAs
Introduction Organization Learning Objectives Author Bios
Title: Regulatory Review: Ethics of Tennessee CPAs
Prerequisite: None
Advance Preparation: None
Knowledge Level: Basic
Subject Matter Area: Behavioral Ethics, Regulatory Ethics
Date of Publication: January 2013
Copyright © 2013 by Bisk Education, Inc. All rights reserved.
Recommended CPE Credits: 2 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 a look at the many provisions under the Tennessee Accountancy Act, such as licensing, continuing education, and peer review requirements. We will then move into a discussion of the rules of conduct of the Board and statutory requirements, and then close with a look at the complaint process and an overview of recent violations and sanctions.

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 three (3) chapters.

Chapter 1 examines the licensing, continuing education, and peer review requirements under the Tennessee Accountancy Act.

Chapter 2 discusses the rules of conduct of the Tennessee Board and statutory requirements established in the Accountancy Act.

Chapter 3 takes a look at the complaint process and disciplinary procedures of Tennessee CPAs.

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 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:

  • Describe the requirements for the renewal of licenses in Tennessee

  • Explain the continuing professional education (CPE) required for renewals

  • List the requirements for application and renewal of CPA and PA firm permits

  • Describe the experience requirements to support attest services

  • Describe the requirements for interstate practice in Tennessee, including reciprocity

  • Explain the basic requirements for qualifying CPE programs and control and reporting system mechanisms in place to assure quality control

  • Describe the rules of conduct of the Board and statutory requirements established in the Accountancy Act

  • Explain how the rules of conduct (including independence, integrity and objectivity, and competence) apply to the performance of professional services in Tennessee

  • Discuss the requirements and limitations when accepting contingent fees, including disclosure requirements

  • Apply the rules for maintaining the confidentiality of client information and when exceptions apply

  • Explain when accountants' records belong to the accountant under the rules and when working papers should be provided to clients

  • Discuss which acts committed by a licensee may be deemed discreditable to the profession and constitute a violation of the rules

  • Explain the complaint process involving licensees

  • Describe the prohibited activities that may lead to complaints filed against individual licensees and licensed CPA firms

  • Discuss the grounds for discipline against licensees

  • Explain what may cause an individual's license to be suspended or revoked or not renewed

  • List the requirements for having a modification of suspension, revocation, or the refusal of the Board to renew one's license to practice

  • Discuss case situations that have led to disciplinary actions against licensees


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)

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Select your learning format 
Qty. FormatCreditsProduct # Unit Price Ext Price
3728 Online2ONL8174 $39.00
3726 TextBooks2CPE8172B $39.00
3727 Video DVD2CPE8171DQ $79.00
 
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