Idaho Ethics for CPAs (IDMC)

This 4-hour course is designed to meet the 4-hour ethics CPE requirement for Idaho CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. Rules of professional conduct and other rules of the Idaho Administrative Code, IDAPA 01 (Rules of the Idaho Board of Accountancy) and selected statutes from the Idaho Statutes, Title 54, Chapter 2 (the Idaho Accountancy Act), are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize subject matter.