Professional Ethics for Colorado CPAsCode: 25-PECC

91 pages

Course Description: 

This course is designed to meet the four (4) hour ethics CPE requirement for Colorado 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. The applicable rules and regulations promulgated by the Colorado State Board of Public Accountancy found in 3 CCR -705-1, Rule 1.12,Rules of Professional Conduct are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material.This course does NOT meet the 2 hour CR&R requirement.

Learning Objectives 

Upon completion of this course, you should be able to:  Recognize ethics from an overall and professional perspective  Recognize and identify the ethical standards contained in the Colorado State Board of Public Accountancy Rule 1.12, Rules of Professional Conduct  Understand the ethics CPE requirement for active certificate renewal  Recognize and identify the ethical standards contained in the AICPA Code of Professional Conduct

Prerequisites: None 

Level: Overview 

NASBA Category: Regulatory Ethics 

Recommended CPE: 4 Hours