This 4-hour Massachusetts ethics CPE course is designed to meet the 4-hour professional ethics CPE requirement for Massachusetts CPAs. Our CPE ethics course 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. This CPA ethics CPE course utilizes case studies throughout to emphasize course material.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Define morals and ethics from a professional perspective, noting the differences between each as well as their relationship to accepted ethical standards
Recognize ethical standards contained in the Massachusetts Board of Public Accountancy rules, noting state-specific requirements regarding certification, code of ethics, and rules of professional conduct
Identify the concepts and ethical standards contained in the AICPA Code of Professional Conduct
Major Topics
Professional Ethics for Massachusetts CPAs
The AICPA Code of Professional Conduct
Ethics Background
