Ethics for Accountants: Massachusetts
SKU: CPE-07-160
Credit Hours: 4
Level: Overview
Category: Ethics/Regulatory Ethics
Requires Prerequisites or Advanced Preparation: No
Delivery Method: PDF
Instructor: Beacon Hill Financial Educators
Course Description:
This 4 hour Beacon Hill Financial Educators course meets the ethics CPE requirement for CPAs in Massachusetts, as well as states that require a general course in regulatory or professional ethics. It covers current issues and special topics in ethics in the accounting profession and the AICPA Code of Professional Conduct. The Massachusetts Board of Accountancy Code of Ethics and Rules of Professional Conduct is included in the Appendix.
This course will cover the following topics:
- Define ethics in the context of being ethical versus acting ethically.
- Identify the types of accounting services in which the fiduciary standard applies.
- Recognize the circumstances under which conflicts of interest can arise when a variety of accounting services are offered by a CPA or firm.
- Differentiate between rules-based, principles-based, and objectives-oriented accounting.
- Interpret recent ethical inquires received by the AICPA.
- Recognize the primary components that serve as the foundation of the AICPA ethical standards.
- Recognize the AICPA Principles of the Code of Professional Conduct.
- Recognize the AICPA Rules of the Code of Professional Conduct.