Professional Ethics for Iowa CPAsCode: 25-PEFIC

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Course Details

85 pages


Course Description: 

This 4-hour course is designed to meet the 4-hour ethicsand professional conduct CPE requirement for Iowa CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. Section 193A of the Iowa Administrative Code, Chapter 13 – Rules of Professional Ethics and Conduct is covered in detail. The AICPA Code of Professional Conduct is also covered in detail.Case studies are utilized throughout the course to emphasize subject matter.

Learning Objectives 

Upon completion of this course, you should be able to: 

  •  Define ethics from an overall and professional perspective
  •  Recognize the ethical standards contained in the Iowa Rules of Professional Ethics and Conduct
  •  Recognize the ethical standards contained in the AICPA Code of Professional Conduct

Prerequisites: None

Level: Overview

NASBA Category: Ethics

Recommended CPE: 4 Hours

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American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

 

NASBA QAS Sponsor number 108096