State Specific Ethics

Ethics for Arkansas - 2019

Course Overview:
This general ethics course satisfies the 3 hour ethics requirement in the area of accounting professional conduct and ethics. CPAs must take an additional 1 hour of ethics from the Arkansas Board or their website to fulfill the 4 hours of ethics required for each renewal cycle. The course covers 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 renewal cycle. This course fulfills 4 hours of ethics, but the 1 hour must still be taken.



Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • Recognize ethical reasoning used by accountants.
  • Identify different principles and rules of the AICPA Code of Professional Conduct.
  • Identify independence and objectivity issues.
  • Recognize ethical standards and violations.
  • Identify the key issues of corporate responsibility law (Sarbanes-Oxley act) that influence auditor independence.
  • Identify licensing and disciplinary mechanisms within the profession.
  • Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA).


Prerequisites/Advanced Preparation:

None

Speaker / Author:

Steve Spafford is a CPA with DeltaCPE LLC, a national CPE provider.

Price (USD)

Standard: $99.80

Details

Course Code : 99ETHAR-19

Length : 3hr 20min
Course Level : Overview
Course Type : Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Regulatory Ethics

Theme : State Specific Ethics

Included In

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