Accountant Ethics for Oklahoma (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
The Accountant Ethics for Oklahoma course explores the AICPA Code of Professional Conduct and the Oklahoma Accountancy Board rules and regulations. Particular attention is paid to the Oklahoma rules governing public accountants and firms, as well as the licensing provisions for registration of public accountancy. Examples are used throughout the course materials to illustrate various ethics and regulatory concepts.

Author: Steven Bragg

Course Number: ET1080

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 professional designations that are reserved for CPAs in Oklahoma.

  • Recall the reciprocity rules established by the Oklahoma Board.

  • Recall the requirements for notifying the Oklahoma Board of certain events.

  • Specify the requirements for public accounting firms to register with the Oklahoma Board.

  • State the requirements for a designated manager in Oklahoma.

  • Specify the actions for which a public accounting firm can be penalized in Oklahoma.

  • Identify the Oklahoma peer review requirements.

  • Recall the requirements for a firm providing professional accounting services to Oklahoma clients from a website.

  • State the annual registration requirements for a CPA with the Oklahoma Board.

  • Specify the form of documentation needed for continuing professional education claims in Oklahoma.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Regulatory Ethics

Prerequisites: None

Advance Preparation: None

Latest Review Date: June 2024

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.