CPA Ethics – Government
CPAs who audit government entities or work in the public sector continuously seek to represent the profession with fair-mindedness and integrity. A solid understanding of ethical standards lies at the heart of this approach. In this 4-hour government based regulatory ethics course, we’ll cover many of these elements, including:
  • A history of ethical standards including a discussion of ethics and morality,
  • Which professional and regulatory agencies CPAs should be mindful of,
  • Ethics and Independence Standards pronounced by the AICPA,
  • Ethics standards for Federal and State government employees, and
  • A review of ethics, independence and professional judgement pronouncements contained in Generally Accepted Government Auditing Standards (GAGAS).


Course Publication Date: November 18, 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-GOVT-10370
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 utilizing the AICPA conceptual framework.
  • Identify principles expressed in the AICPA Code of Professional Conduct.
  • Recall rules government employees are to abide by pertaining to financial conflicts of interest.
  • Recall rules government employees are to abide by pertaining to supplementation of salary.
  • Recall rules government employees are to abide by pertaining to bribery and illegal gratuities.
  • Recall rules government employees are to abide by pertaining to restrictions on former government employees.
  • Identify ethical principles including the GAGAS conceptual framework approach to independence.
  • Recall ethical considerations specific to nonaudit services.
  • Identify quality control procedures audit organizations should adopt to ensure compliance with GAGAS independence 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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