This is an ethics course for Colorado CPAs 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 an approach—the threats and safeguards approach—to coping with ethical dilemmas. Also included are some cases of AICPA ethics violations. Chapter 3 and the appendices cover Colorado Rules of the State Board of Accountancy, the Revised Statutes and Policies adopted by the Board.

Topics:

• Ethics and Ethical Reasoning
• AICPA Code of Professional Conduct
• Colorado Rules and Regulations

Category: Ethics
Delivery Method: Online
Level: Overview
Prerequisites: None
Passing Score: 70%
NASBA: Yes QAS Self Study
Author: Delta Publishing

ABOUT THE SUBJECT MATTER EXPERT:

Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.