Ethics for Nevada is designed to meet the ethical requirements of the Nevada State Board of Accountancy. The course presents various ethical theories and their practical applications, making it a useful and hands-on tool you can use to critique the various ethical decisions you face in your practice. We'll cover contemporary accounting and business ethics, suggested methods for approaching ethical dilemmas, AICPA ethical pronouncements and rulings, and PCAOB guidance. Case studies and examples interspersed throughout help to illustrate how to handle real-life ethical issues and situations.
Upon successful completion of this course, participants will be able to:
- Recognize the various definitions of ethics, its primary function in society, and the history of the philosophy of ethics.
- Identify significant individuals who contributed to the development of ethics, noting their beliefs, teachings, and impact.
- Specify foundational events in the evolution of business ethics, noting their purpose, characteristics, and impact.
- Identify six common ethical standards and the theory of each approach.
- Recognize the components of the Ethical Orientation Questionnaire and how an individual's responses relate to recognizing and resolving ethical dilemmas.
- Recognize the step-by-step process contained in the framework for ethical decision making and the framework for resolving an ethical dilemma.
- Recognize the authority that governs a CPA's ethical behavior, the principles that guide the conceptual framework for the AICPA Code of Professional Conduct, and the restructuring that occurred during the AICPA Ethics Codification project.
- Identify terminology, ethical standards, and rules contained in the AICPA Code of Professional Conduct, noting implementation requirements.
- Recognize the application of authoritative and nonauthoritative guidance in helping the accounting professional avoid common mistakes as illustrated in the provided case studies.
- Specify the guidelines and restrictions established by the Public Companies Accounting Oversight Board for registered public accounting firms auditing SEC filers.
- Identify reputable sources for referencing additional ethical practice material, including the AICPA's newsletter issued by the Professional Ethics Executive Committee.
- Recognize the role of the Professional Ethics Division in investigating disciplinary matters involving AICPA members and members of state societies participating in the Joint Ethics Enforcement Program.
Choose Your Preferred Format
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.
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.
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.
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