Accountant Ethics for Vermont (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 Vermont course explores the AICPA Code of Professional Conduct, various tools used to resolve business ethics scenarios, and the accountancy rules of the Vermont Board of Public Accountancy. Examples are used throughout the course materials to illustrate various ethics and regulatory concepts. The intent is to provide the CPA with the fundamental concepts needed to conduct one’s activities with the highest degree of integrity.
Author: Steven Bragg
Course Number: ET1095
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 differences between deontology and consequentialism.
Explain how the difference principle can be applied to real-world situations.
Specify the notification requirements of the Vermont Board.
Recall the continuing professional education requirements in Vermont.
Recall the restrictions on the payment of commissions and contingent fees in Vermont.
Specify requirements pertaining to the peer review program in Vermont.
Identify the Vermont record retention requirements for licensees, as well as its rules regarding the ownership of records.
Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Regulatory Ethics
Prerequisites: None
Advance Preparation: None
Latest Review Date: September 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.
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.