Ethics for Colorado (CPE Course)

CPE Credit: 4 hours

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $40

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Course Description
This 4-hour course meets the Ethics and 2-hour CR&R requirement of the Colorado State Board of Accountancy (the “Board”). In this course, we explore ethical principles and values, as well as ethical reasoning and its application to common accounting dilemmas. The course also discusses the Colorado Statutes and Rules that pertain to CPAs licensed to practice in the State of Colorado. Students will become familiar with the Colorado Revised Statutes, the Rules of the State Board of Accountancy, and the Policies adopted by the Board currently in effect and how the statutes, rules, and policies pertain to them.

Author: Steven Bragg

Course Number: ET1032

Learning Objectives

  • Recall the component parts of the study of ethics.

  • Identify the main aspects of virtue ethics.

  • Recall the various rationalizations used for committing fraud.

  • Recognize the organizational structure in which employees are pressured the most to accept the direction of management.

  • Specify the situations under which employees may violate their own ethical standards.

  • Recall the dispositions that can cause a person to engage in incorrect ethical reasoning.

  • Specify the requirements for certification as a CPA.

  • Recall the possible violations of the test administration standards.

  • Cite the extent of the experience requirement needed for the Board to issue a certificate.

  • Specify the additional certificate requirement(s) needed for those who issue attest or compilation reports.

  • Describe the disposition of the various types of certificates.

  • Identify the requirements for converting a certificate to retired status.

  • Recall the options available to the Board for making findings following an investigation.

  • Specify the enforcement procedure for subpoenas.

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.

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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.