This 4-hour course is designed to meet the 4-hour ethics CPE requirement for Wyoming CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. Wyoming Board Rules of Professional Conduct, Firm Permits, Continuing Professional Education and Peer Review are covered in detail. The Wyoming Certified Public Accountants Act of 2005 as it relates to discipline is reviewed. The AICPA Code of Professional Conduct is also covered in detail.
Case studies and summaries of Wyoming disciplinary actions are utilized throughout the course to emphasize subject matter. A passing score of 80% is required.
Learning Objectives
- Discover and define ethics from an overall and professional perspective.
- Identify the ethical standards contained in the Wyoming Rules of Professional Conduct.
- Recognize the Peer Review rules contained in the Wyoming Board Rules and Regulations.
- Identify 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.