This2-hour course is designed to meet the 2-hour professional ethicsCPErequirement for Montana CPAs. It provides an overview of ethical thought along with the core values of the CPA profession. Selected rules of the Administrative Rules of Montana Title 24, Chapter 201 and selected statutes found in the Montana Code Title 37, Chapter 50 related to the practice of public accounting are covered in detail. The AICPA Code of Professional Conductis also covered in detail.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Define ethics from an overall and professional perspective
Recognize the Montana regulations governing licensure of individuals and firms, peer review, continuing professional education and inactive and retired statuses
Recognize the ethical standards contained in the AICPA Code of Professional Conduct
Major Topics
Ethics Background
Montana Regulations
The AICPA Code of Professional Conduct
General Standards Rule
Members in Business
