Please note that this is a "text-based", not a "video-based" course. The materials are downloaded by the user, read and absorbed, and then the user takes the review and final assessment online at Illumeo as usual, where, once passed, all CPE is tracked and kept for long-term reference.
This 4-hour course is designed to meet the 4-hour Ethics CPE requirement for Arizona CPAs. The course covers the Arizona Revised Statutes Title 32, Chapter 6, and the sections of the Arizona Administrative Code which govern the Arizona State Board of Accountancy. The course then addresses the key features of the AICPA's Code of Professional Conduct.
Review Questions and Final Exam are completed under section "Review and Test".
Learning Objectives
- Discover and define ethics from an overall and professional perspective.
- Recognize the ethical standards contained in the Arizona State Board of Accountancy rules and related Arizona Revised Statutes.
- Recognize the ethical standards contained in the AICPA Code of Professional Conduct.
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Prerequisites
No advanced preparation or prerequisites are required for this course.