Accountant Ethics for Pennsylvania

The Accountant Ethics for Pennsylvania course explores the AICPA Code of Professional Conduct and the Pennsylvania State Board of Accountancy rules and regulations. Particular attention is paid to the Pennsylvania rules governing public accountants and firms, as well as the licensing provisions for registration of public accountancy. Examples are used throughout the course materials to illustrate various ethics and regulatory concepts. 
Format

PDF Course

Level

Overview

Duration

4 Hours

Related Courses
Behavioral Ethics
Ethical Responsibilities

Course Information

Author: Steven Bragg
Course Number: ET1076

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 requirements for taking the Pennsylvania CPA examination.
  • Recall the requirements for continuing professional education in Pennsylvania.
  • Recall the requirements for peer reviews in Pennsylvania.
  • Specify the rules associated with the suspension of a license in Pennsylvania.
  • State the rules pertaining to working paper ownership in Pennsylvania.
  • Specify the rules relating to how a person may hold himself out as a CPA in Pennsylvania.
  • Identify the requirements for accepting a commission as a CPA in Pennsylvania.

Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Regulatory Ethics
Prerequisites: None
Advance Preparation: None
Latest Review Date: March 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.

AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.