Shop Courses > Ethics for Accountants Utah

Ethics for Accountants Utah #595826

Course Overview

Credit

Amount

CPA

Course Author: Beacon Hill Financial Educators Field of Study (CPA): Regulatory Ethics

Course Description

Course publication/revision date: This course was updated on 12/11/2026.

This course is designed to meet the four-hour ethics CPE requirement for CPAs practicing in the state of Utah,- Three hours in professional ethics, one hour in the Utah Licensing Act and Administrative Code. The course covers the Utah Licensing Act and Administrative Code with an emphasis on license renewal requirements, continuing professional education, peer review, and professional conduct. The AICPA Code of Professional Conduct Principles and Rules are also covered, with cross references made between the Utah and AICPA rules, where applicable.

This is a self-study (PDF) course and it meets the NASBA QAS standard.

You can take this course each renewal cycle as we update it annually.

Please consult the Utah Board of Accountancy for specific requirements.

Table of Contents

Utah Licensing Act and Rules1

General Provisions	1
Unlawful and Unprofessional Conduct	12
Renewal Requirements-Peer Review	16
Review Questions	20

Professional Conduct21

Introduction	21
A Definition of Ethics	21
AICPA Principles of Professional Conduct	22
Rules of Professional Conduct	24
Review Questions	61

Case Studies63

1. Oops! The Case of the Harmless Mistakes	63
2. Do You Have What It Takes? The Case of the Inadequate Accountant	64
3. Stop Thief! The Case of the Almost Stolen Clients	66

Glossary (AICPA)68

AICPA ET Section 92: Definitions

Answers and Explanations to Review Questions81

Section I. Utah Board of Accountancy	81
Section II. AICPA Code of Professional Conduct	82

Appendix88

Utah Licensing Requirements

Index89

Endnotes90

Course Details

Available Formats of Course Text: Downloadable PDF, Printed/Mailed

Course Details

Author: Beacon Hill Financial Educators

Publication/Revision Date: 12/11/2025

Course Exam Questions (online): 20 (multiple-choice)

Program Delivery Method: Self-Study (NASBA QAS Self-Study)

Available Formats of Course Text: Downloadable PDF, Printed/Mailed

Course Level, Prerequisites, and Advance Preparation Requirements

License	Course Level	Prerequisites	Advance Preparation Requirements
CPA	Overview	None	None

* This program is appropriate for professionals at all organizational levels.

Sponsor ID Numbers

National Registry of CPE Sponsors I.D.: 107615

State CPA Board Sponsor ID Numbers (where applicable)

Florida Division of Certified Public Accounting: 0004761

Hawaii Board of Public Accountancy: 14003

New York State Board for Public Accountancy: 002146

Ohio Accountancy Board: CPE .51 PSR

Pennsylvania State Board of Accountancy: PX178025

Texas State Board of Public Accountancy: 009349

Learning Objectives

As a result of studying the course material, you should be able to meet the objectives listed below:

Recognize the Utah licensing law and rules regarding license renewal requirements, continuing professional education, and peer review.
Identify the unlawful and unprofessional conduct that is prohibited by the Utah Board of Accountancy Rules.
Define ethics.
Recognize the Principles and Rules of the AICPA Code of Professional Conduct.

Online Book, Online Exam

Hardcopy Book, Online Exam

$49.00