Please note that this is a "text-based", not a "video-based" course. The materials are downloaded by the user, read and absorbed, and then the user takes the review and final assessment online at Illumeo as usual, where, once passed, all CPE is tracked and kept for long-term reference.
This 2-hour course is designed to meet the annual 2-hour Ethics CPE requirement for Michigan CPAs. It provides an overview of ethical thought along with the core values of the CPA profession. The AICPA Code of Professional Conduct is covered in detail. Case studies are utilized throughout the course to emphasize material . Every licensee must submit 3 hours of general ethics and 1 hour of Michigan State Specific Ethics within the 2 year cycle. This course is 2 hours of professional ethics and does NOT cover the 1 hour State Specific Ethics. Please see the Michigan CPA Society for that.
Designed for:
Michigan CPAs who need to meet their annual 2 hour ethics CPE requirement. This does NOT meet the 1 hour Michigan State Specific Ethics requirement.
Review Questions and Final Exam are completed under section "Review and Test".
Learning Objectives
- Discover and define ethics from an overall and professional perspective
- Recognize the general rules governing accounting from the Michigan Administrative Code
- Explore and describe the ethical standards contained in the AICPA Code of Professional Conduct
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Prerequisites
No advanced preparation or prerequisites are required for this course.