Author: Steven Bragg

Course Number: ET1040

Learning Objectives

• Describe the different principles contained within the AICPA Code of Professional Conduct.

• Specify the different types of harassment.

• Describe the types of discreditable acts stated in the AICPA Code of Professional Conduct.

• Explain the accountant’s obligations related to the release of confidential information.

• Specify the policies that may apply to the release of confidential information.

• Identify the characteristics of false or misleading promotional efforts.

• Describe the obligations of the accountant in relation to the delivery of records to a client.

• Specify the obligations of the accountant in regard to conflicts of interest.

• Describe the different types of threats to an accountant’s ability to comply with the AICPA Code of Professional Conduct.

• Specify the Indiana substantial equivalency rules.

• Recall the requirements for applying for the Indiana CPA examination.

• Recall how the Indiana good character requirement can result in the denial of a certificate.

• Specify the rules relating to continuing professional education in Indiana.

• State the Indiana requirements for issuing a certificate to the holder of a designation granted in a foreign country.

• Specify the ownership rules for an Indiana CPA firm.

• Identify the circumstances under which the Indiana board can impose sanctions.

• State the rules in Indiana relating to a person who has requested retired status for his or her certificate.

• Specify the limitations in Indiana on which title abbreviations can and cannot be used for a license holder and someone who does not hold a license.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Regulatory Ethics

Prerequisites: None

Advance Preparation: None

Latest Review Date:December 2023

Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

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