Ethics for Washington CPAs - 2016
Field of Study:
Ethics and Regulations
This is an ethics and regulations course for Washington CPAs 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 an
approach --the threats and safeguards approach –to coping with ethical dilemmas. Also included are some cases of
AICPA ethics violations.
Chapter 3 covers the specific Washington Public Accountancy Act and the Board's rules and policies, the profession's
Code of Conduct (Code), and the differences between Washington State law and the AICPA Code. After completing this
course, participants will have an understanding of the laws and regulations in Washington State governing accountancy,
where to access those laws and regulations, and an understanding of the scope and nature of those laws and requirements.
After completing this course you will be able to:
- Identify the characteristics of ethics.
- Recognize ethical reasoning used by accountants.
- Differentiate between rulings and principles of the AICPA Code of Professional Conduct.
- Identify the six principles and list the eleven rules of the AICPA Code of Professional Conduct.
- Recognize ethics rulings on independence.
- Resolve ethical dilemmas using the threats and safeguards approach, a conceptual framework.
- Recognize rules as presented in Washington Public Accountancy Act.
- Identify requirements of the Chapter WAC 4-30.
- Recognize any differences between Washington State Board rules and AICPA rules.
- Recognize recent case studies pertaining to investigations and disciplinary actions.
Type of delivery method:
Recommended CPE credits in Regulatory Ethics:
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.learningmarket.org