CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS
Self-Study

Accountant Ethics for Nebraska

4 Credits: Regulatory Ethics

$116.00$136.00

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Accountant Ethics for Nebraska

Format
Self-Study
Course Level
Overview
CPE Credits

4 Credits: Regulatory Ethics

Course Description

The Accountant Ethics for Nebraska self-study CPE course provides a targeted curriculum designed specifically for Nebraska CPAs, blending an exploration of the AICPA Code of Professional Conduct with the detailed regulations of the Nebraska Board of Public Accountancy. This CPE course offers invaluable insights into various ethical principles, types of harassment, and discreditable acts, alongside critical guidelines on the release of confidential information and conflict of interest management. Participants will benefit from a clear understanding of the threats to compliance, the nuances between deontology and consequentialism, and the application of the difference principle in accounting practices. Additionally, the course covers Nebraska-specific requirements, including CPA independence, firm management, and peer review obligations. By completing this self-study CPE course, Nebraska CPAs will not only enhance their ethical decision-making capabilities but also ensure their practices are fully aligned with the latest professional and regulatory standards.

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Learning Objectives

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

  • Describe the different principles contained within the AICPA Code of Professional Conduct.
  • Specify the different types of harassment.
  • Describe the types of discreditable acts stated in the AICPA Code of Professional Conduct.
  • Explain the accountant’s obligations related to the release of confidential information.
  • Specify the policies that may apply to the release of confidential information.
  • Identify the characteristics of false or misleading promotional efforts.
  • Describe the obligations of the accountant in relation to the delivery of records to a client.
  • Specify the obligations of the accountant in regard to conflicts of interest.
  • Describe the different types of threats to an accountant’s ability to comply with the AICPA Code of Professional Conduct.
  • Specify the differences between deontology and consequentialism.
  • Explain how the difference principle can be applied to real-world situations.
  • Specify the circumstances in which a Nebraska CPA’s independence can be impaired.
  • Recall the requirements for an inactive Nebraska CPA to return to active status.
  • Recall the requirements pertaining to the office manager of a Nebraska CPA firm.
  • Specify the firm name requirements in Nebraska.
  • State the ownership restrictions for a Nebraska CPA firm.
  • Identify the peer review requirements for a Nebraska CPA firm.
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Course Specifics

Course ID
SS424368623
Revision Date
January 31, 2024
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Number of Pages
87

Compliance Information

NASBA Provider Number: 103220

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

Steven M. Bragg, CPA, is a full-time book and course author who has written more than 300 business books and courses. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast. Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and …