This is a 4 hour course for Utah covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession.
It also presents the AICPA Code of Professional Conduct and an approach—the threats and safeguards approach—to coping with ethical dilemmas. As required by Utah, this course includes 1 CPE hour of education on the Utah Certified Public Accountant Licensing Act.
Course level: Basic. Prerequisites: None.
Course includes integrated text and study guide, final exam, and grading service.
NASBA field of study: Regulatory Ethics Course credit: 4 hours