Ethics  |  Format: Flash

Ethics for Massachusetts - 2017

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:
After completing this course, participants 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).

Catalog Number:	99ETHMA-17
CPE Credits:	4 Registry / 2 QAS
Author:	DeltaCPE LLC
Prerequisites/ Advanced Preparation:	None
Course Level:	Overview
Field of Study:	Regulatory Ethics
Content Partner:	SmartPros Ltd.
QAS:	QAS Certified based on 50 minute hours.
Course Type:	Self-Study
Minimum Passing Grade:	70%
Soft/Hardware Reqs.:	� Adobe Acrobat® Reader for the .pdf files � Adobe® Flash® Player 9 or higher � 56k or Greater Internet Connection � Modern DHTML Compatible Browser � Ram: 256 MB minimum � Windows or Mac OS
Release/Expiration Dates:	Aug 08, 2017 / Dec 31, 2019