CPA Ethics - North Dakota
CPAs continuously strive to serve their clients, the public and their profession with fair-mindedness and integrity. A solid understanding of professional ethical standards lies at the heart of this approach. In this 4-hour regulatory ethics course, we’ll cover many of these elements, including:
  • Ethical principles and values in the business world,
  • Which professional and regulatory agencies CPAs should be mindful of,
  • Ethics and Independence Standards pronounced by regulatory agencies such as the AICPA, PCAOB, and IRS; and
  • Social Media and the impact this has on CPA independence and ethics.


North Dakota CPA's - This 4-hour course will count towards your 6-hour requirement relating to Ethics CPE 


Course Publication Date: January 31, 2020

This course is available with NO ADDITIONAL FEE if you have an active all access membership or ethics membership or can be purchased for $49.00!

Author:Frank Castillo CPA
Course No:ETH-ND-10489
Recommended CPE:4.00
Delivery Method:QAS Self Study
Level of Knowledge:Overview
Prerequisites:None
Advanced Preparation:None
Recommended Field of Study:Regulatory Ethics
  
Learning Objectives
  • Recall various ethical principles and values used by individuals when making decisions.
  • Identify which regulatory bodies govern the practice of public accountancy.
  • Recall which responsibilities are within the purview of the Public Company Accounting Oversight Board.
  • Recall the correct sequence of steps CPAs should take when using the AICPA Conceptual Framework.
  • Differentiate between the AICPA and GAGAS conceptual framework for independence.
  • Recall which individuals are considered independent in connection with Employee Benefit Plan audits.
  • Recall details in connection with tax practitioner responsibilities within the context of IRS Circular 230.
  • Identify steps CPA’s should take when utilizing social media in order to mitigate professional liability and adhere to professional ethical standards.

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Sponsor Number: 109423

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