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 4-hour course is designed to meet the 4-hour professional ethics CPE requirement for Massachusetts 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. The applicable rules promulgated by the Massachusetts Board of Public Accountancy found in 252 CMR 2.00 and 252 CMR 3.00: Code of Ethics and Rules of Professional Conduct are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material.
Review Questions and Final Exam are completed under section "Review and Test".
Learning Objectives
- Recognize ethics from an overall and professional perspective.
- Recognize the ethical standards contained in the Massachusetts Board of Public Accountancy rules.
- Recognize the ethical standards contained in the AICPA Code of Professional Conduct.
17 Reviews (68 ratings)
Prerequisites
No advanced preparation or prerequisites are required for this course.