The Accountant Ethics for Minnesota course explores the AICPA Code of Professional Conduct and the Minnesota Board of Accountancy rules and regulations. Our CPE ethics course pays particular attention to the Minnesota rules governing public accountants and firms, as well as the licensing provisions for registration of public accountancy. Examples are used throughout the ethics CPE course to illustrate various ethics and regulatory concepts.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Describe the different principles contained within the AICPA Code of Professional Conduct.
Specify the different types of harassment.
Describe the types of discreditable acts stated in the AICPA Code of Professional Conduct.
Explain the accountant's obligations related to the release of confidential information.
Specify the policies that may apply to the release of confidential information.
Identify the characteristics of false or misleading promotional efforts.
Describe the obligations of the accountant in relation to the delivery of records to a client.
Specify the obligations of the accountant in regard to conflicts of interest.
Describe the different types of threats to an accountant's ability to comply with the AICPA Code of Professional Conduct.
Specify the requirements imposed by the Minnesota Board for change of address notifications.
Explain the CPA reciprocity requirements in Minnesota.
Recall the firm notification requirements to the Minnesota Board.
Specify the requirements related to peer reviews in Minnesota.
State the circumstances under which CPA firm names are considered misleading in Minnesota.
Specify the various acts considered discreditable to the profession in Minnesota.
Identify the requirements related to the retention of working papers in Minnesota.
Recall the requirements for allowing nonlicensee owners into a CPA firm in Minnesota.
Major Topics
Professional Rules of Conduct
Integrity and Objectivity
Minnesota Ethics
Public Interest Principle
