Accountant Ethics for Arizona (CPE Course)
CPE Credit: 4 hours
Course Type: Downloaded PDF materials with online test
Price (with PDF Textbook): $40
Course Description
The Accountant Ethics for Arizona course meets the ethics requirements of the Arizona Board of Accountancy. In this course, we explore the AICPA Code of Professional Conduct and the Arizona Board of Accountancy Statutes and Administrative Rules. Examples are used throughout the course materials to illustrate various ethics concepts.
Author: Steven Bragg
Course Number: ET1035
Learning Objectives
Describe the different principles contained within the AICPA Code of Professional Conduct.
Specify the different types of harassment.
Describe the types of discreditable acts stated in the AICPA Code of Professional Conduct.
Explain the accountant’s obligations related to the release of confidential information.
Specify the policies that may apply to the release of confidential information.
Identify the characteristics of false or misleading promotional efforts.
Describe the obligations of the accountant in relation to the delivery of records to a client.
Specify the obligations of the accountant in regard to conflicts of interest.
Describe the different types of threats to an accountant’s ability to comply with the AICPA Code of Professional Conduct.
Specify the process associated with Arizona Board of Accountancy disciplinary proceedings.
Identify the requirements for applying for a CPA certificate in Arizona.
Specify the requirements for notifying the Arizona Board of Accountancy of any business changes.
Recognize the various acceptable forms of continuing professional education that an Arizona CPA may claim.
State the reporting requirements of an Arizona CPA firm to the Arizona Board of Accountancy.
Recall the allowable excuses for not satisfying an Arizona Board requirement.
Recall the duties of the Arizona Board of Accountancy.
Cite the requirements for exercising the limited reciprocity privilege in Arizona.
Identify the terms under which an Arizona CPA can claim retired status.
Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Regulatory Ethics
Prerequisites: None
Advance Preparation: None
Latest Review Date: December 2023
Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.
AccountingTools, Inc. 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 the 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.
The NASBA sponsor identification number for Accountingtools, Inc. is 115881.
AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.