Spidell’s 2022 4-Hour CPA Ethics

Author: Arturo Ramudo, CPA, CISA (retired)

Electronic version only

Learning About the AICPA Code of Professional Conduct Through War Stories and Case Studies

This course addresses the AICPA’s Code of Professional Conduct in an insightful manner using case studies, investigative results, and real-world applications. Information concerning the authoritative nature and application of the Code’s standards are discussed with an emphasis on its application to California licensed CPAs. Students will learn about the basic structure of the Code itself and be introduced to the AICPA’s Principles of Professional Conduct. Topics include independence, integrity, professional competency, due professional care, planning, supervision, gifts, commissions, contingent fees, financial interests, employment, and more.

Upon completion of this four-hour course, you will clarify:

• Get an 80-page PDF manual;
• Standards that govern client request for records and the collection of outstanding delinquent fees;
• Responsibilities you have with clients, employers, and colleagues;
• Non-attest service standards applicable to tax preparation, internal audit outsourcing, bookkeeping, expert witness, and litigation support services;
  
• Implications for failing to file personal or business tax returns, and for failing to remit payroll and other taxes collected on behalf of others;
• Independence standards that govern investments including those made through mutual funds, retirement accounts, and blind trusts;
• Additional ethical standards recently codified to protect confidential client information upon the sale, transfer, or discontinuance of a practice; and
• New independence standards governing leases with clients.

Course level: Basic
No advanced preparation is required.

Want to order by phone? Call us at: (714) 776-7850

Course materials produced by Arturo Ramudo, CPA, CISA (retired)
Arturo is a former Board of Accountancy investigator, a nationally recognized public speaker, researcher, and seminar leader with 35 years of experience in taxation, ethics, standards of practice, and internal quality control. Art owns and operates his own public accountancy firm offering services to both the public and private sectors. He represents CPAs before the California Board of Accountancy’s disciplinary committee, provides litigation support, performs peer reviews, and offers advisory services concerning all aspects of ethical practice.

​Spidell Publishing, Inc. 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 the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. This self-study is designed to meet the requirements for 4 hours of continuing education for the California Board of Accountancy. Basic Level. Field of Study: General Ethics. Delivery Method: Self-Study. For more information regarding administrative policies, such as complaints or refunds, contact Spidell Publishing at (714) 776-7850. There are no prerequisites or advanced preparation required.