Designed to meet the ethical requirements of the Washington State Board of Accountancy, Real-World Ethics for Washington CPAs: 2018 covers important state-specific information regarding the Washington State Board of Accountancy rules of conduct, recent board changes, and applicable provisions found in the Public Accountancy Act. In addition, you'll learn about suggested methods for approaching ethical dilemmas, AICPA ethical pronouncements and rulings, and PCAOB guidance. Case studies, notes, and observations interspersed throughout help to illustrate how to handle real-life ethical issues and situations, making this course a useful and hands-on tool you can use to critique the various ethical decisions you face in your practice.
Upon succcessful completion of this course, participants will be able to:
- 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
- Recognize the rules and regulations as set forth by the Washington State Board of Accountancy, identifying ethics and prohibited practices, CPA examination requirements, individual experience and verification, CPA firm organization and ownership, continuing competency, and investigations, discipline, and enforcement
- Specify provisions contained in the Public Accountancy Act
- Cite applicable observations, notes, case studies, and enforcements actions regarding the state of Washington accountancy rules and the Public Accountancy Act
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