Ethics Essentials for Utah CPAs: CPA Licensing Act and Associated Rules
Learning objectives
After completing this course, the learner should be able to:
- 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.
- Distinguish Utah's DOPL regulatory structure and identify licensing requirements.
- Classify violation categories and recall mandatory reporting deadlines.
- Identify practice management standards and recall documentation requirements.
- Classify disciplinary sanctions and identify Division enforcement procedures.
Instructor bio
Education
- New Mexico State University
- Bachelor of Accontancy
- Auburn University
- Master of Accountancy
Licenses & credentials
- CPA
Teaching & instruction
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