Source: https://www.westerncpe.com/course/realworld-ethics-for-pennsylvania-cpas-self-study/
Timestamp: 2019-04-25 19:54:44+00:00

Document:
Real-World Ethics for Pennsylvania CPAs is designed to meet the ethical requirements of the Pennsylvania State Board of Accountancy, covering important issues such as independence, integrity, objectivity, competence, confidentiality, peer review requirements, and civil penalties. In addition, the materials cover contemporary accounting and business ethics, various ethical theories and their practical applications, suggested methods for approaching ethical dilemmas as well as the AICPA Code of Professional Conduct and PCAOB ethical guidance. Case studies and examples interspersed throughout help to illustrate how to handle real-life ethical issues and situations, making the course a useful and hands-on tool you can use to critique the various ethical decisions you face in your practice.
Recognize the various definitions of ethics, its primary function in society, and the theoretical history of ethics.
Recognize the rules and regulations specific to the state of Pennsylvania.
§11.8. Use of the designation ‘‘certified public accountant’’ and the abbreviation ‘‘CPA’’ in the practice of public accounting.
§11.9. Use of the designation ‘‘certified public accountant’’ and the abbreviation ‘‘CPA’’ solely as mark of achievement by individual without current license.
§11.24. Commissions and referral fees.
§11.27. Auditing standards and other technical standards.
§11.55. Experience requirements for CPA certification.
§11.62. CPE requirement for issuance of license; waiver or extension.
§11.63. CPE subject areas; relevance to professional competence.
§11.68. Documentation of CPE hours.
§11.86. Confidentiality of peer review reports.

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