Course Information

Course No:  391321

Course Name:  Ethics for Idaho

Field of Study:    Regulatory Ethics

Course Description:  

This is an ethics course for Idaho 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 discusses the AICPA Code of Professional Conduct.

Course Information Course No: 391321 Course Name: Ethics for Idaho Field of Study: Regulatory Ethics Course Material: Online Material Program outline: This is an ethics course for Idaho 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 discusses the AICPA Code of Professional Conduct. Chapter 3 covers Idaho State Accountancy Rules and regulations.

Learning objectives: After completing this section, you should be able to:

  • 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 key elements of the Accountancy rules, including good moral character, renewal requirements, and practice privileges.
  • Recognize the rules of professional conduct included in the Idaho Accountancy Rules.
  • Recognize rules for continuing education, peer review and fees and fines, as highlighted in the Accountancy Rules.

Course Material: Online Material

Program level: Overview

Prerequisites: None

Advance preparation: None

Type of delivery method: QAS Self-study

Recommended CPE credits:   4.0

Final examination expiration date:   The program participant will have one year from the date of purchase to complete the course and final examination.