aicpa财务会计与报告professional responsibles

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1、RegulationModule21:ProfessionalResponsibilitiesInstructor:Helen08/09/20091REGULATION3hours20PointsSimulations+10PointsCommunications70PointsMultipleChoice30PointsTestlet#1Testlet#2Testlet#3Testlet#4Testlet#52424241stSimulation2ndSimulationMultipleMultipleMultiplechoicechoicechoice35-40

2、minutes35-40minutes35-40minutes25-30minutes25-30minutes1.5minutesperquestion2Ethics,ProfessionalandLegalResponsibilities(15%-20%)ContractsSalesCommercialPaperSecuredTransactionsBusinessLawBankruptcyREGDebtor-CreditorRelationships(20%-25%)AgencyPropertyInsuranceFederalTaxation¨Individua

3、ls(12%-18%)TaxationCCORP(55%-65%)FederalTaxation¨EntitiesSCORP(22%-28%)PartnershipOthersTrust(16%-24%)3Schedule¡DateTopic08/09/09M21EthicsM22FEDSecuritiesActsM23Contracts08/16/09M24SalesM25CommercialpaperM26SecuredTransactionsM27Bankruptcy08/23/09M28Debtor-CreditorRelationshipM29Agency

4、M30RegulationofEmploymentM31PropertyM32Insurance08/30/09M33Individual(part1)09/06/09M33Individual(part2)09/13/09M34TransactionsinPropertyM35Partnership09/20/09M36CorporateM37GiftandEstate4CodeofProfessionalConduct(Independence,Objectivity,Integrity,DueCare¡)CommonLaw(breachofcontract,n

5、egligence,CPAconstructivefraud,fraud)Statute(SecuritiesActof1933,SecuritiesExchangeActof1934,SOX,IRC¡)5M21ProfessionalResponsibilitiesA:CodeofConductandOtherResponsibilitiesB:Accountant¡sLegalLiabilitiesC:LegalConsiderationsAffectingtheAccountant¡sResponsibilityD:CriminalLiabilityNew&E

6、:NewResponsibilitiesandProvisionsunderSOX(SeeM22)Important6A.CodeofConduct&OtherResponsibilities7ACodeofConductandOtherResponsibilities1.CodeofProfessionalConduct-Introduction2.CodeofProfessionalConduct-Principles3.CodeofProfessionalConduct¨Rules,Interpretations,andRulings4.Responsibil

7、ityinConsultingServices5.ResponsibilityinPersonalFinancialPlanning6.DisciplinarySystemsoftheProfessionandStateRegulatoryBodies8ACodeofConductandOtherResponsibilities1.CodeofProfessionalConduct-Introductiona)TheCodeisapplicabletoallAICPAmembers.b)Compliancewiththecodedependsprimarilyo