Accountant Ethics for Iowa
Understand the ethical and regulatory standards governing CPAs in Iowa. This course examines the AICPA Code of Professional Conduct and the rules of the Iowa Accountancy Examining Board. It highlights provisions affecting public accountants, firms, and licensing requirements for registration. Through practical examples, apply these standards to real-world situations and strengthen your compliance in Iowa practice.
Format
PDF Course
Course Lists
Duration
4 Hours
Course Information
Author: Steven Bragg
Course Number: ET1083
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 renewal requirements for an Iowa CPA license.
- Explain the requirements for a firm permit in Iowa.
- Recall the reporting requirements from a CPA firm to the Iowa Board.
- Specify the peer review requirements imposed on CPA firms in Iowa.
- State the outcomes associated with the suspension of an Iowa CPA’s license.
- Specify the activities in which only an Iowa CPA can engage.
- Identify the designations and titles reserved for Iowa CPAs.
- Recall the requirements associated with contingent fees in Iowa.
- State the circumstances under which confidential client information can and cannot be disclosed.
Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Regulatory Ethics
Prerequisites: None
Advance Preparation: None
Latest Review Date: June 2025
Program Registration Requirements: Click on the Enroll button 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.
Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.