Montana Ethics Rules and Interpretations for CPAs - 2 CPE Credit Hours
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MONTANA Ethics Rules and Interpretations for CPAs
CPE Hours: 2
Field of Study: Ethics
Content Currency Date: JANUARY 2019
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 has published self-paced learning materials for college accounting texts, a computerized audit practice set, audit sampling templates, and several articles in journals. Numerous continuing professional education courses have been written and presented for state and local CPA chapters. Speeches have been given to various professional and academic organizations such as the National Association of Accountants, the American Accounting Association, and local CPA chapters. He has received numerous teaching awards and is a former Senior Auditor in the financial services industry with KPMG Peat Marwick.
This basic course introduces and explains General Standards of the Ethical Rules and Independence Interpretations for the CPA, whether employed in public, governmental, or private accounting. The concepts of integrity and objectivity are discussed. When broad guidelines are used, interpretations are necessary in many cases due to the fact that guidelines are non-specific. Applications of these are discussed in a professional context. These Rules and Interpretations are from pronouncements of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, which is the standard for all CPAs.
1. Rules of Ethics
2. Interpretations of the Code of Ethics
• Introduce the General Standards of the Rules of Ethics of the American Institute of Certified Public Accountant’s Code of Ethics. Unit One
• Cover the basic and recent Interpretations of Independence that provides the specific application of the Code of Ethics. Unit Two