Course Description

Professional Ethics for Arizona CPAs - 2 hours

Ethics Requirements

(2 credits) $39.95

Arizona State Board of Accountancy rule R4-1-453(D)5 states:

A registrant shall complete 4 hours of CPE in ethics during the two-year period immediately preceding registration renewal. The four-hour requirement shall include a minimum of one hour of each of the following:

a. Ethics related to the practice of accounting including the American Institute of Certified Public Accountants Professional Code of conduct.

b. Board statutes and administrative rules.

Please note - It is the CPA’s responsibility to assure that the remaining two hours of the four hour ethics CPE requirement conform to the Arizona regulations for continuing professional education.

Topics include:

Ethics Principles and Rules that constitute the AICPA Code of Professional Conduct

Arizona Accountancy Board statutes and administrative rules

Additional resources for CPAs with ethics questions or concerns

Ethics rules for tax practices

Resources for CPAs in industry

Major Subjects:

	Identify the standards that guide and regulate CPAs' professional conduct
	Identify the principles that serve as a foundation to the Code
	Identify selected Rules
	Apply selected provisions of the Code including objectivity, due care, compliance with standards and competence
	Fulfill responsibilities and conduct described in the Arizona State Board and AICPA ethical standards.