All in One Ethics
4.00 Credits
Member Price $150.00
Non-Member Price $250.00
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.
- Jeffrey Adams - Security National Financial Corpora tion (Salt Lake City, 84123)
- Kristin Ahmann - Smith Power Products (Salt Lake City, 84104)
- Kurt Allen - Optisys, Inc (South Salt Lake, 84107)
- Tyler Allen
- Gregory Andersen - Swire Coca-Cola USA (Draper, 84020)
- Cathy Anderson - University of Utah (Salt Lake City, 84112)
- Jeff Anhder - Nu Skin Enterprises, Inc. (Provo, 84601)
- Lisa Archibald - Juniper Systems (Logan, 84321)
- Anthony Archuleta
- Allen Ash - Thanksgiving Point Institute (Lehi, 84043)
- R. Mark Ashby - S3 Partners, LLC (Huntsville, 84317)
- Thomas Auger - Jacobsen Construction Co., Inc. (Salt Lake City, 84127)
- Carl Aure
- DeMeade Austin - Osborne, Robbins & Buhler, PLLC (Salt Lake City, 84117)
- Rhondda Bagley - Associated Food Stores, Inc (Salt Lake City, 84119)
- Katrina Baird - Moog Medical (Salt Lake City, 84123)
- Benjamin Beckstead
- Cynthia Bell - LME Tax and Accounting Services, Inc. (Bountiful, 84010)
- Burke Bess
- Michael Blackburn - Blackburn & Stoll, L.C. (Salt Lake City, 84111)
- Cheryl Blycker
- Teresa Bosh
- Charlene Boshell
- Hanson Bourgeois
- Cindy Brewer - Weber State University (Ogden, 84408)
- Joan Burke - Utah Transit Authority (Salt Lake City, 84101)
- Mary Calvin - Management & Training Corp (Centerville, 84014)
- Rachel Carlson - Veritas Funding, LLC (Midvale, 84047)
- James Chandler - Deseret Power (South Jordan, 84095)
- Craig Chilton
- Kelly Christensen
- Terry Clark - Clark & Clark, PC (Salt Lake City, 84111)
- Courtney Clark
- Amanda Clark - TAB Bank (Ogden, 84403)
- Boyce Coombs - BOYCE W COOMBS CPA (VERNAL, 84078)
- Jill Corrigan - Wolff & Company (Salt Lake City, 84121)
- Kyle Costner - Wasatch Electric (Salt Lake City, 84104)
- Clarissa Crosby - Southwest Technical College (Cedar City, 84720)
- Richard Dahl - Security National Financial (Murray, 84157)
- Mary Dalling
- Scott Davis
- Nicholas DeFilippis
- April Deneault - UACPA (Salt Lake City, 84101)
- Taylor Dillon - Dillon CPA, LLC (North Salt Lake, 84054)
- Jefferson Dunford - Jefferson T. Dunford, CPA (Kaysville, 84037)
- Stephen Erickson - Caveon, LLC (Midvale, 84047)
- Chesley Erickson - Huber, Erickson & Bowman, LLC (Salt Lake City, 84101)
- Brent Esplin
- William Farnsworth
- Erin Ferrigno
- Rebecca Fleming - David Lynch Foundation (New York, 10017)
- Brad Fogg - Computer Marketing Corporation (Sandy, 84093)
- Seth Foley
- Bradley Forsberg - Associated Food Stores, Inc. (Salt Lake City, 84119)
- Scott Fox - Utah Associated Mun. Power Systems (Salt Lake City, 84103)
- Matthew Funk - Funk Rockwell PLLC (Logan, 84341)
- BROOKE GERFEN
- Elizabeth Gloyn
- Jerron Green
- Melody Gritton - James L. Druffner, CPA, PC (Park City, 84060)
- Eric Gurr - Eric Gurr CPA, LLC (Orem, 84097)
- David Gutke - Gutke & Associates, P.C. (North Salt Lake, 84054)
- Allen Hall - Intermountain Healthcare (Salt Lake City, 84111)
- Tami Hansen - Manti Telephone Company (Manti, 84642)
- Derek Hardy - WindsorONE ss (Salt Lake City, 84111)
- Carolyn Hardy
- David Harris
- Bryan Haymond
- Clayton Holt
- Jacob Holt
- Ting Hsu - Heaton & Company, PLLC (Farmington, 84025)
- Gregory Humphreys - Deseret Power (South Jordan, 84095)
- R Boyd Hunter - TAB Bank (Ogden, 84403)
- Willis Inglesby, Jr. - Inglesby & Associates (South Jordan, 84095)
- Adam Jacobsmeyer - Ensign College (Salt Lake City, 84101)
- Gordon James - Carver Florek & James LLC (Layton, 84041)
- Kyle Jardine
- Christopher Jensen - Ampleo (Highland, 84003)
- Stacie Johnson - Autoliv ASP, Inc. (Ogden, 84405)
- John Juntunen - Skyline Pathway CPAs LLC (Eagle Mountain, 84005)
- Jamie Kartchner - Jerry C. Kartchner, P.C. (Salt Lake City, 84106)
- Karen Keller - Acuity Business & Tax Advisors (South Ogden, 84403)
- Madeline Kelley
- Caitlin Kennedy
- C. Stephen King - King & McCleary LLC (American Fork, 84003)
- Dakota King - BH, Inc (Vernal, 84078)
- Clark King - Skyline Solar (Pleasant Grove, 84062)
- Jesse Kingston - American Digital Systems (Salt Lake City, 84115)
- Matthew Klein - Lifetime Products Inc. (Clearfield, 84016)
- Janis Kline - Kline & Assoc (South Jordan, 84009)
- Rick J Krebs - Business Sales Group (Heber City, 84032)
- Kandice Lambert - Lucid Software (South Jordan, 84095)
- Kurt Lamprecht
- John Larsen - Jordan School District (West Jordan, 84084)
- Jeonghwa Lee
- David Loveless - Loveless Tax, PLLC (Monroe, 84754)
- Jeff Loveless
- Trevor Lund - Pelion Venture Partners (Salt Lake City, 84121)
- Sharon Mangelson - Salt Lake City Corporation (Salt Lake City, 84114)
- Roger Mann - S&S Worldwide, Inc (Hyde Park, 84318)
- David Mantyla - Dave Mantyla, CPA (South Jordan, 84095)
- Paula Marsh - TAB Bank (Ogden, 84403)
- Troy Martin - Martin Tax & Advisory (Sandy, 84070)
- Richard May - EMI Health (Murray, 84107)
- Nathan McCurdy
- Mason McGinn
- Garrett McMullin - Deloitte & Touche LLP (Salt Lake City, 84111)
- Matt Mendenhall - Okland Construction Co, Inc. (Salt Lake City, 84115)
- Jesica Mickelsen
- Polly Miller - T&M Manufacturing, Inc. (Tremonton, 84337)
- Shawn Miller - Bangerter, Lund & Associates (Bountiful, 84010)
- Warren Millward - Zions Credit Corporation (Salt Lake City, 84101)
- Karen Morgan - The Thackeray Company (Salt Lake City, 84106)
- Jamie Morris - Intermountain Healthcare (Salt Lake City, 84111)
- Tyler Moss - Beaver Valley Chamber of Commerce (Beaver, 84713)
- Brandon Nelson - City of Orem (Orem, 84057)
- Bradley Nichols - Virtual Peak Tax Advisors LLC (Lehi, 84043)
- Amber Nielsen
- Troy Nilson - HBME LLC (Bountiful, 84010)
- Aimee Odd
- Matthew Pebley - Melaleuca, Inc. (Idaho Falls, 83406)
- Nicole Peterson - SelectHealth (Murray, 84123)
- David Phillips - Utah Valley University (Orem, 84058)
- Rebecca Phillips - Phillips Company (Sandy, 84092)
- Tracy Probert - Layton City (Layton, 84041)
- Benita Pulins
- Kelly Purser - Purser and Associates, Inc (Herriman, 84096)
- Colin Quincy - Intermountain Healthcare (Salt Lake City, 84111)
- Clint Rasmussen
- Owen Reeder
- Micah Riggs
- Jeffrey Ririe - Karren, Hendrix, Stagg, Allen & Co PC (Salt Lake City, 84111)
- Connie Roberts - Stapley Accounting Services (Smithfield, 84335)
- Matthew Royse
- Ronald Ruske - The Boyer Company (Salt Lake City, 84111)
- THOMAS SHERWOOD - Sherwood and Company LLC (American Fork, 84003)
- Beverly Safley - BSafley Consulting (Roosevelt, 84066)
- Loulukea Saltzman
- Diane Schmidt
- Spencer Seaquist
- Bradley Shaw - Shaw & Associates (Layton, 84041)
- Paul Shields - BRG, LLC (Salt Lake City, 84111)
- Denis Smith - Corporate Finance (West Valley City, 84120)
- Amber Spackman
- Amy Spencer - UACPA (Salt Lake City, 84101)
- Erik Stevenson - Summit Tax Service LLC (Fruit Heights, 84037)
- Talon Stringham - Dreamrunner LLC (Ivins, 84738)
- Menah Strong - Bank of Utah (Ogden, 84401)
- Sue Sullivan - Sue Ann Sullivan CPA PC (Salt Lake City, 84121)
- Rebecca Swain
- Karl Taylor
- Nathan Thorley
- Leslie Thorne - Leslie P. Thorne & Associates (Murray, 84107)
- Troy Thornton - iWorQ Systems (Logan, 84321)
- Nathan Tolman
- Sara Toone
- Charles Tribe - Deseret Power (South Jordan, 84095)
- Samuel Van Hook - Deseret Book Company (Salt Lake City, 84101)
- Ammon Warner - Nature's Sunshine (South Jordan, 84009)
- Jyll Waters - VanCon, Inc. (Springville, 84663)
- Johanna Western
- Roxanne Williams - DRW Business Services Inc. (Bountiful, 84011)
- Bob Wiser
- James Woolley - AgReserves, Inc. (Salt Lake City, 84111)
- Carson Young - BHI (Vernal, 84078)
- julie olsen
- eric phillips
Non-Member Price $250.00
Member Price $150.00