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Colorado Ethics Principles and Conduct for CPAs - 2 CPE Credit H

Colorado Ethics Principles and Conduct for CPAs - 2 CPE Credit H

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Title: Colorado Ethic Principles and Conduct for CPAs

CPE Hours: 2

Field of Study: Ethics

Level: Basic

Prerequisites: None

Content Currency Date: JANUARY 1, 2019


Author: Dr. Walter G. Austin, CPA

Vitae
WALTER G. AUSTIN, Ph.D., CPA is an Associate Professor Emeritus of the University of Texas at El Paso. He has published self-paced learning materials for college accounting texts, a computerized audit practice set, audit sampling templates, and several articles in journals. Numerous continuing professional education courses have been written and presented for state and local CPA chapters. Speeches have been given to various professional and academic organizations such as the National Association of Accountants, the American Accounting Association, and local CPA chapters. He has received numerous teaching awards and is a former Senior Auditor in the financial services industry with KPMG Peat Marwick.

 

Course Description:

This basic course introduces and explains the ethical standards for the CPA, whether employed in public, governmental, or private accounting. Applications of these are discussed in a professional context. These Principles are based on the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, which is the standard for all CPAs.

This course explains the issues, developments, and problems addressed by recent AICPA and SEC Ethics pronouncements and updates.

 

Unit Titles:
1. Purpose of the Code of Ethics
2. Principles of the Code of Ethics

 

Objectives:
• Introduce various philosophical aspects of ethics and the Composition, Applicability, and Compliance aspects of the American Institute of Certified Public Accountant’s Code of Ethics. Unit One
• Identify the Principles that provide the overall environment of the Code of Ethics. Unit Two





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