Ethics for Minnesota CPAs (Currently Unavailable)

Author: Pat Patterson

CPE Credit:  4 hours for CPAs

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 Minnesota State Board of Accountancy's statutes and administrative rules.

Publication Date: May 2016

Designed For
CPAs practicing in the state of Minnesota

Topics Covered

  • Case Studies
  • Ethics for CPAs
  • Minnesota Statutes
  • Minnesota Administrative Rules: Chapter 1105
  • The Academic Side of Ethics
  • What Does the Future Hold for CPAs

Learning Objectives

  • Recognize ethical reasoning used by accountants
  • Identify principles and rules of the AICPA Code of Professional Conduct
  • Identify independence and objectivity issues
  • Recognize ethical standards and violations
  • Identify the key issues of corporate responsibility law (Sarbanes-Oxley act) that influence auditor independence
  • Identify licensing and disciplinary mechanisms within the profession
  • Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA)
  • Differentiate the AICPA's reformatted ethics code
  • Describe the steps of the conceptual framework
  • Recognize at what point a CPA may decline, discontinue a service, or even resign in the threats and safeguards framework
  • Identify the stakeholder analysis process
  • Describe potential future issues with Cloud technology

Level
Overview

Instructional Method
Self-Study

NASBA Field of Study
Regulatory Ethics (4 hours)

Program Prerequisites
None

Advance Preparation
None

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