Ethics Essentials for CPAs: Arizona Regulations and AICPA Standards
Learning objectives
After completing this course, the learner should be able to:
- Distinguish Arizona's title state approach and identify license renewal requirements.
- Classify violation categories and recall mandatory reporting deadlines.
- Identify advertising standards and recall record retention requirements.
- Classify disciplinary sanctions and identify Board investigation procedures.
- Distinguish key components of the AICPA conceptual framework and identify threats to fundamental principles.
- Recall independence requirements and identify prohibited relationships for attest services.
- Identify professional conduct requirements, confidentiality obligations, and competence standards.
- Remember quality control elements and systematic compliance procedures for CPA practices.
A Becker Professional Education 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 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
Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823