Ethics for Massachusetts
Field of Study:
This is an ethics 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. 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. Also included are some cases of AICPA ethics violations.
After completing this course, you will 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 consulting services prohibited by the Sarbanes-Oxley (SOX) Act of 2002.
- Identify the requirements of accountants as highlighted in the Massachusetts Rules of the Board of Accountancy.
Type of delivery method:
Recommended CPE credits in Regulatory Ethics:
Final examination expiration date:
The program participant will have one year from the date of purchase to complete the course and final examination.
Web CPE is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org