Ethical Responsibilities
The accountant is beset with requirements from regulatory agencies and the government that strictly define his or her responsibilities in many areas of daily practice. In the Ethical Responsibilities course, we cover many of these responsibilities, noting their exact sources in case the accountant wants to peruse them in greater detail. The responsibilities covered include one’s responsibilities when acting in a fiduciary capacity, when dealing with taxpayers, when involved with the auditing of publicly-held companies, and when confronted with financial violations that are not being addressed by management.
Format
PDF Course
Level
Overview
Duration
2 Hours
Course Information
Author: Steven Bragg
Course Number: ET1059
Learning Objectives
- Describe the constraints on the accountant to engage in whistleblowing activities.
- Specify the circumstances under which the Securities and Exchange Commission allows the disclosure of confidential client information.
- Describe the terms of monetary payout arrangements to whistleblowers in the Dodd-Frank Act.
- Identify the legal arrangement under which a party can file a lawsuit on behalf of the government, with the intent of obtaining a settlement related to defrauding the government.
- Specify the requirements of the various sections of the Sarbanes-Oxley act as they pertain to the responsibilities of the accounting function.
- Explain the terms under which a publicly-held company can hire its auditors for in-house positions.
- Describe the services that an audit firm cannot provide to its publicly-held audit clients.
- Understand the responsibilities of a tax return preparer, as stated in the Statements on Standards for Tax Services.
Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Regulatory Ethics
Prerequisites: None
Advance Preparation: None
Latest Review Date: February 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.