Ethics and Professional Conduct for Utah CPAs

Course Description:

This 4-hour course is designed to meet the professional ethics CPE requirement for Utah CPAs. 1 hour is devoted to a detail study of the Utah Certified Public Accountant Licensing Act and the Utah Certified Public Accountant Licensing Act Rule which are found in the Utah Code, 58-26a and in the Utah Administrative Code, R156-26a, respectively. The remaining 3 hours provide an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning and dilemmas along with a detail study of the AICPA Code of Professional Conduct. Case studies are utilized throughout the course to emphasize subject matter.

Learning Objectives:

Upon successful completion of this course, participants will be able to:  

• · Recognize ethics from an overall and professional perspective

  · Recognize the ethical standards contained in the Utah Certified Public Accountant Licensing Act and the Utah Certified Public Accountant Licensing Act Rules

  · Recognize the ethical standards contained in the AICPA Code of Professional Conduct