Please note that this is a "text-based", not a "video-based" course. The materials are downloaded by the user, read and absorbed, and then the user takes the review and final assessment online at Illumeo as usual, where, once passed, all CPE is tracked and kept for long-term reference.
This 4-hour course is designed to meet the professional ethics CPE requirement for Utah CPAs. 1 hour is devoted to a detail study of the Utah Certified Public Accountant Licensing Act and the Utah Certified Public Accountant Licensing Act Rule which are found in the Utah Code, 58-26a and in the Utah Administrative Code, R156-26a, respectively. The remaining 3 hours provide an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical
reasoning and dilemmas along with a detail study of the AICPA Code of Professional Conduct. Case studies are utilized throughout the course to emphasize subject matter.
Review Questions and Final Exam are completed under section "Review and Test".
Learning Objectives
- Recognize ethics from an overall and professional perspective.
- Recognize the ethical standards contained in the Utah Certified Public Accountant Licensing Act and the Utah Certified Public Accountant Licensing Act Rules.
- Recognize the ethical standards contained in the AICPA Code of Professional Conduct.
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Prerequisites
No advanced preparation or prerequisites are required for this course.