Instructor for this course
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It goes without saying that CPAs must stay up-to-date on all regulatory requirements at the Federal and State level. During this session, we’ll discuss recent regulatory trends impacting current and future CPAs and cover pronouncements relating to:

  • State Boards of Accountancy
  • The American Institute of Certified Public Accounts
  • The Internal Revenue Service

Learning Objectives

  • Identify details and benefits regarding mobility and substantial equivalency for practicing CPAs.
  • Discover and recall key principles and threats in connection with the AICPA Code of Professional Conduct.
  • Explore and recall risks tax practitioners may face when utilizing social media to promote their practice.
Last updated/reviewed: June 27, 2021

Prerequisites

Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course. However it is recommended to take other Regulatory Ethics courses by Frank Castillo.
Regulatory Ethics: Clients
Regulatory Ethics: Data
Regulatory Ethics: Independence

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
INTRODUCTION AND OVERVIEW
  1:46Introduction to Regulatory Ethics: Rules and Trends
  4:28Uniform Accountancy Act
  6:36Substantial Equivalency for Two-Tier States
  7:34Current Two-Tier States and New Practices
  7:45Key Principles in AICPA Code of Professional Conduct
  8:20Steps of The Conceptual Framework
  9:38Circular 230
  4:14Other Considerations
  1:24Summary
CONTINUOUS PLAY
  51:45Regulatory Ethics: Rules and Trends
SUPPORTING MATERIAL
  PDFSlides: Regulatory Ethics: Rules and Trends
  PDFRegulatory Ethics: Rules and Trends Glossary/ Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM