ISCPA's Ethics & Technology

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  • Location
    • Your Space
      Your Space
      ISCPA Self Study, ID 00000
  • Credits
    • 2.00
  • Credit Type(s)
    • Ethics - general or Idaho-State-Specific (2.00)
  • Prerequisites
    • 2022 ISCPA Membership

  • Vendor
    • *** ISCPA ***
  • Level
    • Update
  • Fields of Study
    • Ethics
  • Message
    • When & Where You Want


Exclusive ISCPA Member Benefit

With the explosion of technology in the workplace that has occurred over the past thirty years, a fair question to ask is “what are the ethical considerations and impacts related to this technology?” Practical technology issues such as data privacy and security no doubt carry ethical considerations, but technology also affects the ethics associated with issues such as work-life balance, the digital divide, training needs, copyrights, and fraud.

Designed For

For ISCPA members who have remitted their 2022 membership dues.

***  Please read through the objectives to ensure you register for the correct version of this webinar  ***


Idaho General Ethics CPE Requirement: (for most ISCPA members)

  • Starting the 2nd year of Idaho licensure (and continuing forever thereafter) Idaho CPAs must report a minimum of 4 ethics credits every 2-year period. These ethics credits can be general, regulatory, behavioral or state-specific - as long as the certificate states they are ethics of some type.
    • Remember that Idaho has a “rolling two-year” period when regarding CPE. The oldest year “rolls off” and the newest year “rolls on,” where the totals of the prior year plus the current year must equal 4 ethics hours.   

Idaho State-Specific Ethics CPE Requirement: (for those that became licensed in Idaho this year)

  • Within the 1st calendar year you become licensed in Idaho, you must report 2 Idaho-state-specific ethics credits (which covers the Idaho Accountancy Act and Rules). Your CPE certificate must state that the ethics credits were Idaho-state-specific ethics. This applies to:
    • Applicants for licensure (exam, reciprocity or transfer of grades) – this calendar year.
    • Those with a lapsed or suspended Idaho licenses seeking to be reinstated - this calendar year.
    • Those with an inactive or retired license seeking re-entry - this calendar year. 
      • If you do not fall within one of the three categories above, you need general ethics credits, not Idaho-state-specific.


  1. Distinguish between ethics and morals
  2. Define “technoethics” and identify examples of business ethics issues and how they are affected by technology
  3. Recognize the influence of technology on ethics requirements in Codes of Conduct
  4. List at least five examples of potential ethics issues associated with leading technologies today

Advanced Prep

  • Determine whether you need General ethics credits or Idaho State-Specific ethics credits.
  • Upon successful registration, you may gain access to this webinar by going to "My CPE" and then clicking on upcoming courses & events.
  • Groups - if you have a group that would like to watch together, please email a list of attendees and the name of the group admin to Gwynne. She will create the required paperwork and send the admin the information needed to proceed. Please note this requires a minimum of 2 business days notice.

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This event is an exclusive ISCPA member benefit.

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If you are not a member, please consider joining today to gain complimentary access to this great member benefit.

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Thomas Stephens


Thomas G. Stephens, Jr., received a Bachelor of Science in Business Administration degree (Major in Accounting) from Auburn University in 1985.  Upon graduation, Mr. Stephens began working for an Atlanta-based public accounting firm.  After earning his designation as a Certified Public Accountant, Mr. Stephens worked for BellSouth Corporation in Atlanta as an Internal Auditor.  After two years as an auditor, he was promoted to Staff Manager and then Operations Manager of the Internal Audit Group.  In 1991, he transferred to the Comptrollers’ department of BellSouth and served as Manager of the Cost Accounting organization.   While working full-time at BellSouth Corporation, Mr. Stephens also attended graduate school, earning a Masters of Science (Major in Finance) from Georgia State University in 1992.

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