Ethics for ArkansasCode: 20-EAR
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Course description and objectives:
This is an Arkansas ethics course 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. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA's responsibilities are summarized. Also included are some cases of AICPA ethics violations.
Note: CPAs must take 1 hour of ethics from the Arkansas Board or their website once every 3 years. This course fulfills 4 hours of ethics, but the 1 hour must still be taken. The free 1 hour Arkansas course is available at the Arkansas state board site: https://www.asbpa.arkansas.gov/online-ethicscourse
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 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