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General Ethics for Utah CPAs (CPE)

Exam Questions: 15
Course Level: Basic
Pages: 84 | Content: 80, Supplemental: 4
NASBA Area of Study: Regulatory Ethics
Not Acceptable for: Enrolled Agents
Version: 4955B

This course is designed to meet the general ethics requirements for the state of Utah. It covers the AICPA Code of Professional Conduct and IRS Circular 230. PLEASE NOTE: Not accepted for Enrolled Agents. All course material provided. No prerequisites. Course level: Basic.

PLEASE NOTE: Beginning February 11, 2016, licensees must also complete one hour of CPE on the Utah Certified Public Accountant Licensing Act Rule. This one-hour requirement will count towards the 4 hour ethics requirement. Thus, a Utah CPA should expect to take a one hour course in addition to this three-hour course. See the PES CPE 1 hour UT Ethics course #4960: Utah CPA Licensing Act and Rule. For more information, please consult the Board's website at http://www.dopl.utah.gov/licensing/accountancy.html

View Utah State Requirements "

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Course Information

Table of Contents
  • Chapter 1: The AICPA Code of Professional Conduct
  • Chapter 2: IRS Circular 230
Objectives
  • To recognize the rules of the Code of Professional Conduct
  • To identify the Internal Revenue Service Requirements as outlined in Circular 230

PLEASE NOTE: CPE credit measurement is based on NASBA Registry and QAS guidelines of one credit for every 50 minutes. Credit calculation may vary in different states — check with your State Board of Accountancy. Unless otherwise noted in the specific course description, no advanced preparation is required in order to register or complete any PES CPE course. Use of materials or services provided by Professional Education Services, LP ("PES") are governed by the Terms and Conditions stated on PES' website www.mypescpe.com. PES provides these courses with the understanding that it is not providing any accounting, legal, or other professional advice and assumes no liability whatsoever in connection with its use. PES has used diligent efforts to provide quality information and material to its customers, but does not warrant or guarantee the accuracy, timeliness, completeness, or currency of the information contained herein. Ultimately, the responsibility to comply with applicable legal requirements falls solely upon the individual licensee, not PES. PES encourages you to contact your state Board for the latest information and to confirm or clarify any questions or concerns you have regarding your duties or obligations as a licensed professional.