Ethics for Utah
Field of Study:
This is a 4 hour course for Utah covering 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 the AICPA Code of Professional
Conduct and an approach --the threats and safeguards approach –to coping with ethical dilemmas. The course includes 1
CPE hour of education on the Utah Certified Public Accountant Licensing Act and Certified Public Accountant Licensing
Act Rules, and 3 CPE hours of ethics.
- 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 requirements of CPAs as highlighted in the Utah CPA Licensing Act and Rules.
- Recognize the rules of professional conduct included in the Utah Accountancy Rules.
Recommended CPE Credits:
Type of Delivery Method:
QAS Self Study
Final examination expiration date:
The program participant will have one year from the date of purchase to complete the course and final examination.
Web CPE 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