Course Information
Ethics for Massachusetts
Course Information
| Title: | Ethics for Massachusetts |
|---|---|
| Category: | Ethics |
| Field of Study: | Regulatory Ethics |
| Course Code: | M171 |
| CPE Credits: | 4.0 |
| Price: | 49.00 |
Description
Description:
This is an ethics course for Massachusetts covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach –the threats and safeguards approach –to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. Finally, rules and regulations from the Massachusetts Board of Public Accountancy are presented.
Delivery Method: Online Interactive Self Study
Level: Overview
Prerequisites: None
Advanced Preparation: None
Course Details
Category: Ethics
Field of Study: Regulatory Ethics
Passing Score: 70%
Technical Details: Regulatory Ethics: Technical
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Objectives
Objectives:
Chapter 1: Ethics and Ethical Reasoning 1. Recognize ethical reasoning used by accountants. Chapter 2: AICPA Code of Professional Conduct 1. Identify different principles and rules of the AICPA Code of Professional Conduct. 2. Identify independence and objectivity issues. 3. Recognize ethical standards and violations. Chapter 3: Sarbanes-Oxley Act and Massachusetts Ethics 1. Recognize the key features of corporate responsibility law (Sarbanes-Oxley act) that influence auditor independence. 2. Identify consulting services prohibited by the Sarbanes-Oxley (SOX) Act of 2002. 3. Identify the requirements of accountants as highlighted in the Massachusetts Rules of the Board of Accountancy.
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Profession
NASBA: Yes
QAS: Yes
CPA: Suitable for all CPAs
IRS: No IRS credit for Enrolled Agents.
Profession Identifiers: CPA