QAS Self-Study
Overview
CPE Credits
2 Credits: Regulatory Ethics
Course Description
The principle of the “public interest” is fundamental to the responsibilities of auditors and critical in the government environment. This holds particularly true given the turbulent nature of today’s political climate. This two hour board approved ethics courses touches upon ethics rules and regulations that CPAs must adhere to when auditing government entities or serving as an employee of the federal government. Topics in this session include:
- An overview professional and regulatory agencies CPAs should be mindful of.
- Ethics and Independence Standards expressed in Generally Accepted Government Auditing Standards (GAGAS).
- Federal law pertaining to conflict of interest rules and other ethical considerations for current and former government employees.
- Scams and frauds CPAs should be aware of related to COVID-19 relief programs and federal grants.
Learning Objectives
Upon successful completion of this course, participants will be able to:
- Recall details concerning the Government Accountability Office and its role in issuing auditing and ethical standards for CPA’s.
- Recall various ethical principles auditors should abide by when conducting engagements in accordance with Generally Accepted Government Auditing Standards (GAGAS).
- Identify specific actions auditors should take when relying upon the GAGAS conceptual framework for independence.
- Identify rules and prohibited actions government employees must be mindful of when faced with conflicts of interest, bribery and illegal gratuities.
- Recall elements contained in the 14 Principles of Ethical Conduct which apply to federal employees.
- Recall various frauds criminals have engaged in with respect to COVID relief efforts including the Paycheck Protection Program (PPP) and Unemployment Insurance relief.
- Recall common fraudulent behavior and scams in connection with federal grants.
Course Specifics
|
Course ID 4210699 |
Revision Date November 3, 2021 |
Prerequisites There are no prerequisites. |
Advanced Preparation None |
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.
Course Instructor
Frank Castillo is a nationally acclaimed CPA, author & instructor. His body of published work includes over 300 video and text based courses addressing technical and personal challenges modern day accountants face. Frank has traveled extensively across this great country providing tailored consulting services for professional athletes, performing artists, business mavericks, and dedicated licensed professionals.
Government Ethics for CPAs
CPE CREDITS
2 Credits: Regulatory Ethics
$58.00 – $78.00
QAS Self-Study
Overview
CPE Credits
2 Credits: Regulatory Ethics
Course Description
The principle of the “public interest” is fundamental to the responsibilities of auditors and critical in the government environment. This holds particularly true given the turbulent nature of today’s political climate. This two hour board approved ethics courses touches upon ethics rules and regulations that CPAs must adhere to when auditing government entities or serving as an employee of the federal government. Topics in this session include:
- An overview professional and regulatory agencies CPAs should be mindful of.
- Ethics and Independence Standards expressed in Generally Accepted Government Auditing Standards (GAGAS).
- Federal law pertaining to conflict of interest rules and other ethical considerations for current and former government employees.
- Scams and frauds CPAs should be aware of related to COVID-19 relief programs and federal grants.
Learning Objectives
Upon successful completion of this course, participants will be able to:
- Recall details concerning the Government Accountability Office and its role in issuing auditing and ethical standards for CPA’s.
- Recall various ethical principles auditors should abide by when conducting engagements in accordance with Generally Accepted Government Auditing Standards (GAGAS).
- Identify specific actions auditors should take when relying upon the GAGAS conceptual framework for independence.
- Identify rules and prohibited actions government employees must be mindful of when faced with conflicts of interest, bribery and illegal gratuities.
- Recall elements contained in the 14 Principles of Ethical Conduct which apply to federal employees.
- Recall various frauds criminals have engaged in with respect to COVID relief efforts including the Paycheck Protection Program (PPP) and Unemployment Insurance relief.
- Recall common fraudulent behavior and scams in connection with federal grants.
Course Specifics
|
Course ID 4210699 |
Revision Date November 3, 2021 |
Prerequisites There are no prerequisites. |
Advanced Preparation None |
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.
Course Instructor
Frank Castillo is a nationally acclaimed CPA, author & instructor. His body of published work includes over 300 video and text based courses addressing technical and personal challenges modern day accountants face. Frank has traveled extensively across this great country providing tailored consulting services for professional athletes, performing artists, business mavericks, and dedicated licensed professionals.
Government Ethics for CPAs
CPE CREDITS
2 Credits: Regulatory Ethics
$58.00 – $78.00