QAS Self-Study
Overview
CPE Credits
2 Credits: Accounting
Course Description
This course provides a high level overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. This Code prescribes a set of principles, rules and interpretations that guide CPAs in performing their professional responsibilities. The course highlights principles that are applicable to all members as well those applicable to members in business, members in public practice, and members in neither business nor public practice. A copy of the most recent AICPA Code of Professional Conduct is available on the AICPA website.
Learning Objectives
Upon completion of this course, you will be able to:
- Recognize key sections and organization of the AICPA Code of Professional Conduct
- Identify the steps included within the conceptual framework approach
- Distinguish threats for members in public practiceand business and recognize examples of each
- Recognize appropriate safeguards to be applied to identified threats
- Identify activities that may impair a member’s independence
Course Specifics
|
Course ID 1223585 |
Revision Date February 9, 2022 |
Number of Pages 60 |
Prerequisites There are no prerequisites. |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
Course Instructor
Kelen is a recognized author and reviewer of CPE courses and has authored over 85 courses (225+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. His courses are available for purchase from many online CPE providers including the AICPA. Kelen has also remained involved in CPA exam content development for nearly 10 years and has authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s “Journal of Accountancy”. Kelen has over 15 years of progressive finance and accounting …
Understanding and Applying the AICPA Code of Professional Conduct
$58.00 – $78.00
QAS Self-Study
Overview
CPE Credits
2 Credits: Accounting
Course Description
This course provides a high level overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. This Code prescribes a set of principles, rules and interpretations that guide CPAs in performing their professional responsibilities. The course highlights principles that are applicable to all members as well those applicable to members in business, members in public practice, and members in neither business nor public practice. A copy of the most recent AICPA Code of Professional Conduct is available on the AICPA website.
Learning Objectives
Upon completion of this course, you will be able to:
- Recognize key sections and organization of the AICPA Code of Professional Conduct
- Identify the steps included within the conceptual framework approach
- Distinguish threats for members in public practiceand business and recognize examples of each
- Recognize appropriate safeguards to be applied to identified threats
- Identify activities that may impair a member’s independence
Course Specifics
|
Course ID 1223585 |
Revision Date February 9, 2022 |
Number of Pages 60 |
Prerequisites There are no prerequisites. |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
Course Instructor
Kelen is a recognized author and reviewer of CPE courses and has authored over 85 courses (225+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. His courses are available for purchase from many online CPE providers including the AICPA. Kelen has also remained involved in CPA exam content development for nearly 10 years and has authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s “Journal of Accountancy”. Kelen has over 15 years of progressive finance and accounting …
Understanding and Applying the AICPA Code of Professional Conduct
$58.00 – $78.00