Self-Study
6
Basic
Regulatory Ethics
There are no prerequisites.

Course Description

This course is designed to meet the specific ethics requirements for the state of Rhode Island. It covers the Code of Professional Conduct, various rulings on ethics, the ethical dilemmas of tax professionals and CPAs in industry, as well as Rhode Island specific information. Uses the materials entitled Ethics and Professional Conduct for Rhode Island CPAs.



Instructor



Course Specifics

Regulatory Ethics
Nov 7, 2019
There are no prerequisites.
SS4110529
157
None


Compliance Information

103220
IRS Provider #: 0MYXB
IRS Course ID: 0MYXB-E-01460-19-S
Qualifies for CA Fraud: Select One


Learning Objectives

Upon successful completion of this course, participants will be able to:

Chapter 1

  • Identify the requirements specific to Rhode Island CPAs.

Chapter 2

  • List the six guiding principles in the AICPA Code of Professional Conduct.
  • Explain the difference between the principles and the rules.
  • Discuss how to apply the rules to specific actions common to the CPA community.

Chapter 3

  • Discuss how rule interpretations apply to the rules themselves.
  • Discuss the interpretations as they apply to your practice as a CPA.
  • Discuss how you would apply the interpretations in a variety of specific circumstances.
  • Describe the difference between principles, rules, and interpretations.

Chapter 4

  • Describe the differences between rulings and rules.
  • Discuss how various rulings apply to your practice.
  • Explain the rationale behind the rulings.
  • Relate the rulings to the applicable principle.

Chapter 5

  • Discuss the Internal Revenue Service Requirements as outlined in Circular 230.
  • Describe the applicable AICPA guidance on tax practice.
  • Apply the AICPA standards and the IRS rules to common ethical dilemmas faced by CPAs in tax practice.

Chapter 6

  • Discuss AICPA guidance for Management Accountants.
  • Identify ethical guidance promulgated by the Institute of Management Accountants (IMA).
  • Compare and contrast the guidance issued by IMA and the AICPA.


Choose Your Preferred Format


Online Access

Get immediate access to a robust collection of learning and reference materials, allowing you to dive deep into the information you need. Our self-study materials are authored by top-quality, industry experts who focus on helping you grasp concepts quickly using real-life examples. Download your CPE to any device, and take it with you so you can learn when and wherever you want. Complete your CPE with an online exam, and enjoy instant grading with the option to print your certificate immediately upon passing.

online access
Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
Self-Study Video

Experience high-quality instruction with our Self-Study Videos, available to you 24/7. With more than 80+ videos currently in the Western CPE Self-Study Video library, you can see and hear our expert instructors deliver the information you need in a dynamic way that allows you to immediately apply your learning. Unlike a live course or webcast, you can complete the course on your own time, playing and pausing as needed. Self-Study Videos allow you to complete your CPE requirements on your own time.

hard copy


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