All in One Ethics
4.00 Credits
Member Price $150.00
Non-Member Price $200.00
Overview
This course is designed to meet the 1 hour education requirement on the Utah Certified Public Accountant Licensing Act and Certified Public Accountant Licensing Act Rule and the 3 hour general ethics requirement.
This CPE course provides a timely update and refresher on the AICPA Code of Professional Conduct, including the conceptual framework and independence provisions for nonattest services, personal independence, and other critical matters. It reviews the basic tenets of ethical and professional conduct, including the principles upon which the code rests, explains why the code is necessary and how it is organized. AICPA members must follow the AICPA code, and many courts and regulatory bodies view the AICPA code as the de facto standard for the accounting profession, therefore it is imperative to stay current on the rules and apply them properly. Through interactive case studies, exercises and illustrative graphics, you will learn the most up-to-date rules
Highlights
Licensing
Continuing Professional Education
Exemptions from Licensure
Emeritus Status
Unprofessional Conduct
Conceptual Framework
AICPA Code of Professional Conduct
New interpretations added to the AICPA Code of Professional Conduct
Prerequisites
Designed For
All CPAs licensed in Utah looking to fulfill the Utah Ethics Requirement
Objectives
Identify the requirements of CPAs as highlighted in the Utah CPA Licensing Act and Rules.
Apply the revised AICPA Code of Professional Conduct Recognize the importance and organization of AICPA Code of Professional Conduct Apply independence and conflict of interest rules to particular fact patterns
Leader(s):
Leader Bios
Marty Van Wagoner, Owner, Utah Valley University
Marty D. Van Wagoner has 25 years of audit experience, beginning with ten years at KPMG, one of the “Big 4” international public accounting firms. His two areas of emphasis as an auditor at KPMG were manufacturing companies and not-for-profit entities. He has most recently been a partner of Child, Van Wagoner & Associates and affiliated firms for over ten years. During this time, he largely focused on the audits of public companies, as well as assisting in audits of assisted housing entities and not-for-profit entities. His clients were primarily public companies in the United States, Asia, Europe, Latin America and Canada. Most clients were heavily involved in business combinations and other complex equity transactions. He has also been a sole proprietor, providing accounting and contract audit services to a variety of small businesses and audit firms. He served in officer positions with the Utah Association of Certified Public Accountants (UACPA), including President, and as a Council Member of the American Institute of Certified Public Accountants (AICPA). He continues as a member of both organizations. He taught full-time as an associate professor at the University of Utah and is currently on the faculty of Roseman University’s MBA program. He teaches CPE courses for the AICPA and Surgent McCoy across the country – primarily audit and accounting update courses. He currently serves on the audit committee for the Great Salt Lake Council of the Boy Scouts of America.
Susan Speirs, CEO, UACPA
Susan A. Speirs, CPA Susan Speirs has been the CEO of the UACPA since July 2013. Susan has always been involved with the business environment and the profession. She sits on the Federal Funds Commission for the state of Utah, and is a member of the board of directors for the Utah Council for Economic Education and the Jump$tart Coalition for Financial Literacy in the State of Utah. She is a member of the Women’s Summit under the Department of Corrections, an organization that prepares women to transition into society after serving time in the prison system and the Utah Council of Financial and Economic Education under the direction of Richard Ellis, State Treasurer. She is also past president of the UACPA and AWSCPA. Prior to coming to the UACPA Susan had a practice that specialized in small businesses especially in the areas of construction, job costing and estimating for the construction industry for twenty five years. Along with providing general accounting services for clients, the Company taught its clients what their financial situation meant on paper, how to read their balance sheet and income statement, how they relate to their current business, how the financing industry interprets the statements, what they as small business owners can do to improve margins, efficiencies, minimize tax liabilities and continue growth. Susan enjoys playing with her husband, Steve, of twenty nine years, and two children and daughter-in-law. As a family they enjoy snowmobiling, hiking, boating and music.
Non-Member Price $200.00
Member Price $150.00