Ethics for ArizonaCode: 24-EAZ

114 pages
Course description and objectives:

This is an ethics course for Arizona covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents the AICPA Code of Professional Conduct and an approach ‐‐the threats and safeguards approach to coping with ethical dilemmas.Finally, the course includes summary information from the Arizona Statutes and Rules.

Course Objectives:

After reading the materials, participants will be able to:

• Recognize ethical reasoning used by accountants.
• Identifydifferent principles and rules of the AICPA Code of Professional Conduct.
• Identifyindependence and objectivity issues.
• Recognize ethical standards and violations.
• Identifythe key issues of corporate responsibility law (Sarbanes‐Oxley act) that influence auditor independence.
• Identify licensing and disciplinary mechanisms within the profession.
• Identify the requirementsofaccountants as highlighted in the Arizona statutes and administrative rules.

Presentation Method: QAS Self-Study

Category: Regulatory Ethics

CPE credit: 4 Hours

Program Level: Update

Advance Preparation: None

Exam expiration date: Participants must submit exams for grading within one year from the date of purchase