Ethics Rules Interpretations and Guidance for CPAs - 4 CPE
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Title: Ethics’ Interpretations and Guidance for CPAs
CPE Hours: 4
Field of Study: Ethics
Content Currency Date: JANUARY 2016
Author: Dr. Walter G. Austin, CPA
Walter G. Austin, Ph.D., CPA, is an Associate Professor Emeritus of the University of Texas at El Paso. He is registered with several state Boards of Public Accountancy as a sponsor of ethics courses. He has published self-paced learning materials for college accounting texts, a computerized audit practice set, audit sampling templates, and several articles in journals. Walter has also written and presented numerous continuing professional education courses for state and local CPA chapters. Aside from his writing and teaching, he has given speeches to various professional and academic organizations such as the National Association of Accountants, the American Accounting Association, and local CPA chapters. Walter has received numerous teaching awards and is a former Senior Auditor in the financial services industry with KPMG Peat Marwick.
This course satisfies esome states Four-hour ethics requirement for all licensees. It covers what interpretations of ethics rules and some other professions ethics. The course covers much of the AICPA Ethics interpretations of the Code, particularly in the independence area.
Also covered are the following topics:
• Interpretations on Independence rules.
• Interpretations on Commissions and Contingent Fees
• Common Violations/Complaints
• Recent Relevant Court Decisions.
Ethics of other professions such as attorneys and internal auditors are discussed and compared to the CPA code of ethics. Relevant court cases and the current Enron case are discussed.
1. Interpretations of the Code of Ethics
2. Ethics Sections 102 and 2012.
3. Ethics Rulings on General and Technical Standards
4. Comparisons of Ethics for CPAs with Attorneys and Internal Auditors
• To examine the impact of non-attest services (Unit One)
• To understand the rules and regulations pertaining to Independence.. (Unit Two )
• To understand the rules and regulations pertaining to General Technical Standards.. (Unit Three )
• Examine the role of the attorney in our society (Unit Four)
• Be able to discuss the Internal Auditor’s Code (Unit Four)
• To discuss the impact of various court cases on the profession (Unit Four)