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Arizona Specific Ethics (Part 1)

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This course satisfies the Board of Accountancy Four-hour ethics requirement for Arizona CPAs One or more significant assumptions do not provide a reasonable basis for the prospective financial statements One or more significant assumptions do not provide a reasonable basis for the prospective financial statements.  It covers what ethics are and some of the different approaches to ethics.  The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area.Also covered are the following topics:Professional Standards/Pronouncements and Recent Changes and AdditionsContinuing Education (CE) and CE Reporting RequirementsCommissions and Contingent FeesCommon Violations/ComplaintsRecent Relevant Court Decisions.Ethics of other professions such as attorneys and internal auditors are discussed and compared to the CPA code of ethics.  Relevant court cases and the current Enron case are discussed.Unit Titles:Purpose of the Code of EthicsPrinciples of EthicsRules of EthicsArizona rules for CPAsInterpretations of the Code of EthicsEthics of Other Professions, Cases, and Current Ethical Problems 

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