Description
This course is designed to meet the 2-hour CR&R requirement of the Colorado State Board of Accountancy. The course overviews Colorado’s Accountants Practice Act and examines in depth CCR 705-1 : RULES OF THE STATE BOARD OF ACCOUNTANCY. It also covers Colorado State Board of Accountants Policies updates.
Topics Covered:
- Overview of Regulatory Requirements.
- Review of Colorado Revised Statutes (as they pertain to accountancy), Board of Accountancy Rules, and Policies.
- Legislative changes affecting the accounting profession, as applicable.
- State Board of Accountancy and website overview.
- Organization and duties of the Board.
- Certified Public Accountant Designation.
- Proper use – Holding Out.
- Types of Certificates.
- Status and maintenance of Certificates.
- Licensure‚ Examination and Certification.
- Continuing Professional Education.
- Disclosures.
- Names.
- Mobility/Practice Privilege and Reciprocity.
- Peer Review.
- Professional Conduct.
- Unlawful Acts.
- Accountant/Client Privilege.
- Grounds for Disciplinary Action.
- Client Records.
- Firms, Firm Registration, and Firm Names.