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).

Content Partner:

SmartPros Ltd.

SmartPros Ltd. is a leader in online and offline continuing education for
accounting, finance and engineering professionals. With over 2,000 hours of
content, SmartPros has been providing mandatory continuing education
products since 1981. SmartPros provides services and content to its
professional and corporate clients, in a variety of media including Web, CD
ROM, and video. In the accounting market, SmartPros also has a predominant
news and information portal which receives 200,000+ visits per month and
provides services to over 100,000 subscribers. SmartPros' customers include
50% of the Fortune 500, as well as the major firms and associations in each
of its professional markets.


Prerequisites/Advanced Preparation:

None

Speaker / Author:

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

Software & Hardware Requirements:

  • 56k or Greater Internet Connection
  • Adobe Acrobat® Reader for the .pdf files
  • Modern DHTML Compatible Browser
  • Ram: 256 MB minimum
  • Windows or Mac OS

Buy

Price (USD)

Standard Rate: $99.80

Details

Course Code : 99ETHAR-19

Release Date : 07/23/2019
Expire Date : 07/23/2021
Credits :
CPE 4.00
QAS 4.00

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

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