State Specific Ethics

Ethics for Massachusetts - 2019

Course Overview
This is an ethics course 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, a brief discussion of the AICPA's Standards for Tax Service and the IMA's Statement of Ethical Professional Practice are included.



Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • Recognize ethical reasoning used by accountants.
  • Identify different principles and rules of the AICPA Code of Professional Conduct.
  • Identify independence and objectivity issues.
  • Recognize ethical standards and violations.
  • Identify the key issues of corporate responsibility law (Sarbanes-Oxley act) that influence auditor independence.
  • Identify licensing and disciplinary mechanisms within the profession.
  • Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA).


Prerequisites/Advanced Preparation:

None

Speaker / Author:

Steve Spafford is a CPA with DeltaCPE LLC, a national CPE provider.

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Price (USD)

Standard: $99.80

Details

Course Code : 99ETHMA-19

Release Date : 07/23/2019
Expire Date : 07/23/2021
Credits :
CPE 4.00
QAS 4.00
Length : 3hr 20min
Course Level : Overview
Course Type : Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Regulatory Ethics

Theme : State Specific Ethics

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