Ethics for ColoradoCode: 25-ECO

100 pages
Course description and objectives:

This is an ethics course for Colorado CPAs 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 an approach ‐‐the threats and safeguards approach-- to coping with ethical dilemmas. Also included are some cases of AICPA ethics violations. Chapter 3 and the appendices cover Colorado Rules of the State Board of Accountancy, the Revised Statutes and Policies adopted by the Board.

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.
• Identify disciplinary actions by the Board.
• Recognize Colorado State Board licensing requirements.
• Identify different naming requirements for CPA firms.
• Recognize CPE requirements.

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