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.
Upon successful completion of this course, participants will be able to:
- Identify the requirements specific to Rhode Island CPAs.
- 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.
- 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.
- 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.
- 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.
- 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.
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