This is a Massachusetts ethics CPE 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. Our CPE ethics course 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.
Learning Objectives
After completion of this course, you will be able to:
Chapter 1
Recognize ethical reasoning used by accountants.
Chapter 2
Identify different principles and rules of the AICPA Code of Professional Conduct;
Identify independence and objectivity issues; and
Recognize ethical standards and violations.
Chapter 3
Recognize the key features of Sarbanes-Oxley Act;
Identify consulting services prohibited by the Sarbanes-Oxley Act; and
Identify the requirements of accountants as highlighted in the Massachusetts rules and regulations.
Major Topics
Ethics and Ethical Bevahior
AICPA Code of Professional Conduct
Sarbanes-Oxley Act and Massachusetts Rules
