Review of Ethics Issues for Massachusetts CPAs (MASE)

Customer Rating
Field of Study
Regulatory Ethics (Technical)
Level
Basic
Credits
4
Qualifies For
CPE



Price:  $ 39.99

Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built, without which, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course fulfills the Massachusetts Board of Public Accountancy (Board) requirement that during the two-year period immediately preceding re-licensing, applicants for biennial license renewal must complete four hours of acceptable continuing education in the area of professional ethics. The course includes a brief look at the principles and concepts which form the foundation of ethical behavior; an overview of the core principles of professional conduct — integrity, objectivity, and independence; recent changes to the AICPA Code of Professional Conduct; and a review of the Board’s Rules and Regulations governing the practice of public accountancy. The primary objective of this course is to provide a formal program of learning which contributes directly to the professional competence of an individual licensed to practice public accountancy in Massachusetts.

Additional information

year

2022

version

01

Credits

4

Company Code

Self Study

Format

On Demand

Yellow Book Approved

0

CFP Approved

0

IRS Approved

0

CTEC Approved

0

Field of Study Credits

Regulatory Ethics (Technical) (4)

Field of Study Department

Regulatory Ethics (Technical)

Course Version

2022-01

CPE Approved

1

Pre-requistes:

None

Knowledge Level:

Basic

Major Topics:

  • Massachusetts Board of Public Accountancy Rules and Regulations
  • Recent changes to the AICPA Code of Professional Conduct
  • The core principles of professional conduct -- integrity, objectivity, and independence
  • Principles and concepts which form the foundation of ethical behavior

Learning Objectives:

  • Understand the Massachusetts Board of Accountancy Rules and Regulations
  • Be aware of recent changes to the AICPA Code of Professional Conduct
  • Review the core principles of professional conduct -- integrity, objectivity, and independence
  • Be familiar with the principles and concepts which form the foundation of ethical behavior

Designed For:

All Massachusetts CPA license holders