Course Description

This is an ethics course covering the AICPA standards of professional conduct and business practices adhered to by accountants in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession.

Field of Study            Regulatory Ethics

Level of Knowledge  Overview

CPE    3 CPE

Prerequisite   None

Advanced Preparation         None

Learning Objectives

After completing this course, you will be able to:

Recognize threats to compliance with the Code of Professional Conduct.

Associate professional situations with the rules, interpretations and safeguards to determine ethical compliance.

To describe the AICPA’s rules under the Code of Professional Conduct.

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Alaska Ethics:  An Overview for Accountants

After completing this course, you should be able to

·         Recognize the purpose of studying ethics.

·         Recognize the process of ethical reasoning.

·         Recognize the requirements for a CPA in the State of Alaska.

In this course, we will define ethics and provide you with reasons you should be encouraged to continue educating yourself with the goal of achieving the highest standards of ethical conduct.

The course will then discuss ethical reasoning and its application to common dilemmas that you may experience.  Throughout this course, you will be provided with case studies that demonstrate the application of ethical principles, values, and ethical reasoning.

This course will also discuss the Alaska Statutes and Regulations that pertain to CPAs licensed to practice in the state of Alaska. Students will become familiar with the Board of Public Accountancy Statutes and Regulations, Centralized Licensing Statutes, and Centralized Licensing Regulations currently in effect.

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

This course provides an overview of ethical thought as well as the core values of the CPA in business and the application of these values to ethical reasoning.  The AICPA Code of Professional Conduct is used as a basis for ethical conduct for CPAs in business and case studies are used to reinforce concepts.

After completing this course, you will be able to

·       Recognize ethical behavior in the context of social and professional groups

·       Describe the AICPA Code of Professional Conduct, including the conceptual framework, as it relates to CPAs in business

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

PLEASE NOTE: The Arkansas Board of Accountancy requires a free one hour state specific online course that can be found on their website.  https://www.asbpa.arkansas.gov/licensing/online-ethics-course/ No other providers are allowed to offer the state specific course other than through the Board.  This course will cover the additional 3 credits ethics requirement. 

Course Description

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. Also included are some cases of AICPA ethics violations.

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Overview
This course provides an overview of the independence related rules and interpretations included within the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct.  This Code prescribes a set of principles, rules, and interpretations that guide CPAs in performing their professional responsibilities.  While this code is applicable to both members in business and members in practice, this course focuses on the independence aspects for those members in public practice.  A copy of the most recent AICPA Code of Professional Conduct is available on the AICPA website.  

Learning Objectives
Upon completion of this course, you will be able to:
•    Identify the different sections of the AICPA Code of Professional Conduct
•    Recognize the key steps included within the conceptual framework approach
•    Differentiate among threats for members in public practice and recognize examples of threats to independence
Recognize activities that would and would not impair independence

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

This course is designed to meet the 4 hour ethics CPE requirement for Arizona CPAs. It also covers standards of professional conduct and business practices adhered to by accountants such as CPAs, CMAs, and CFMs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. The Sarbanes-Oxley Act and its impact on business ethics and the CPA’s responsibilities are summarized.

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Learning Objectives

Upon completion of this course, you should be able to:

Define ethics from an overall and professional perspective

Describe the ethical standards contained in the California Accountancy Act

Describe the ethical standards contained in the California Board of Accountancy Regulations

Describe the ethical standards contained in the AICPA Code of Professional Conduct

Prerequisites: None

Level: Overview

NASBA Category: Ethics

Recommended CPE:  4 Hours

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

A grade of at least 90% is required to pass this course.

Course Description:

This two-hour course is designed to meet the two-hour regulatory review course requirement for California CPAs.  This course is required every six years and is in addition to the four-hour ethics requirement for each two-year license renewal period.  The applicable statutes and regulations promulgated in the California Accountancy Act and the California Board of Accountancy Regulations are covered in detail.  Included in the course is a summary of recent and historic board enforcement actions and an overview of new rules.  Disciplinary actions by the board are used to reinforce understanding of the statues and regulations.  Frequently asked questions are also included to further illustrate important points. 

Learning Objectives

Upon completion of this course, you should be able to:

•             Describe the regulatory requirements contained in applicable sections the California Board of Accountancy Regulations and the California Accountancy Act

Prerequisites: None

Level: Overview

NASBA Category: Ethics

Recommended CPE:  2 Hours

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

This course is designed to meet the 2 hour CR&R requirement of the Colorado State Board of Accountancy.  The course overviews Colorado’s Accountants Practice Act and examines in depth  CCR 705-1 : RULES OF THE STATE BOARD OF ACCOUNTANCY. It also covers Colorado State Board of Accountants Policies updates.

Learning  Objectives:
To recognize the Colorado statutes and rules that apply to Colorado CPAs and how to apply them in their professional lives.

Topics Covered:

    Overview of Regulatory Requirements
    Review of Colorado Revised Statutes (as they pertain to accountancy), Board of Accountancy Rules, and Policies.
    Legislative changes affecting the accounting profession, as applicable.
    State Board of Accountancy and website overview
    Organization and duties of the Board
    Certified Public Accountant Designation
    Proper use - Holding Out
    Types of Certificates
    Status and maintenance of Certificates
    Licensure‚ Examination and Certification
    Continuing Professional Education
    Disclosures
    Names
    Mobility/Practice Privilege and Reciprocity
    Peer Review
    Professional Conduct
    Unlawful Acts
    Accountant/Client Privilege
    Grounds for Disciplinary Action
    Client Records
    Firms, Firm Registration, and Firm Names

Prerequisites: None

Level: Overview

NASBA Category: Regulatory Ethics

Recommended CPE:  2 Hours

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description:
This course is designed to meet the four (4) hour ethics CPE requirement for Colorado CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning.  The applicable rules and regulations promulgated by the Colorado State Board of Public Accountancy found in 3 CCR -705-1 Chapter 9 Rules of Professional Conduct are covered in detail.  The AICPA Code of Professional Conduct is also covered in detail.  Case studies are utilized throughout the course to emphasize material. This course does NOT meet the 2 hour CR&R requirement.

Learning Objectives
Upon completion of this course, you should be able to:
    Recognize ethics from an overall and professional perspective
    Recognize and identify  the ethical standards contained in the Colorado State Board of Public Accountancy Chapter 9 rules
    Recognize and identify the ethical standards contained in the AICPA Code of Professional Conduct

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description

This is an ethics course covering the general standards of professional conduct and business practices adhered to by 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. Using the AICPA Code of Professional Conduct, it presents general standards and acts discreditable found within the AICPA Code of Professional Conduct along with ethical dilemmas.  It fulfills a 1-hour ethics requirement.

Field of Study :  Regulatory Ethics
Level of Knowledge:    Overview
CPE:    1 CPE
Prerequisite:    None
Advanced Preparation:    None

Learning Objectives
After studying 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.
•    Recognize ethical standards and violations.

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description

This is an ethics course covering integrity, objectivity and independence ethical standards for 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. Using the AICPA Code of Professional Conduct, it presents an approach to coping with ethical dilemmas.  It fulfills a 2-hour ethics requirement.

Learning Objectives
After studying 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.

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

This is an ethics course for Connecticut CPAs 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.

Chapter 3 covers Connecticut Licensing Regulations and Codes.

Field of Study:  Regulatory Ethics

Level of Knowledge:  Overview

Prerequisite:  None

Advanced Preparation:  None

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description

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. Also included are some cases of AICPA ethics violations.

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description:

This 4 hour course is designed to meet the 4 hour Ethics CPE requirement for Florida CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning.  Chapters 455 and 473 of the Florida Statutes and the related administrative rules found in section 61H1 of the Florida Administrative Code are reviewed along with the AICPA Code of Professional Conduct.  Case studies are utilized throughout the course to emphasize material.

Learning Objectives

Upon completion of this course, you should be able to:

•             Recognize the ethical standards contained in the Florida Board of Accountancy rules and related Florida statutes

•             Recognize the ethical standards contained in the AICPA Code of Professional Conduct

Prerequisites: None

Level: Overview

NASBA Category: Ethics

Recommended CPE:  4 Hours

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description

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.

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description

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. Also included are some cases of AICPA ethics violations.

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description:

This 4-hour course is designed to meet the 4-hour ethics and professional conduct CPE requirement for Iowa CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning.  Section 193A of the Iowa Administrative Code, Chapter 13 – Rules of Professional Ethics and Conduct is covered in detail.  The AICPA Code of Professional Conduct is also covered in detail.  Case studies are utilized throughout the course to emphasize subject matter.

Learning Objectives:

Upon completion of this course, you should be able to:

·         Define ethics from an overall and professional perspective

·         Recognize the ethical standards contained in the Iowa Rules of Professional Ethics and Conduct

·         Recognize the ethical standards contained in the AICPA Code of Professional Conduct

Prerequisites: None

Level: Overview

NASBA Category: Ethics

Recommended CPE:  4 Hours

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description:

This 4-hour course is designed to meet the 4-hour ethics CPE requirement for Idaho CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning.  Rules of professional conduct and other rules of the Idaho Administrative Code, IDAPA 24 (Rules of the Idaho Board of Accountancy) and selected statutes from the Idaho Statutes, Title 54, Chapter 2 (the Idaho Accountancy Act), are covered in detail.  The AICPA Code of Professional Conduct is also covered in detail.  Case studies are utilized throughout the course to emphasize subject matter.

Learning Objectives:

Upon completion of this course, you should be able to

    Define ethics from an overall and professional perspectiv

  Recognize the ethical standards contained in the Idaho Board of Accountancy Rules and the Idaho Accountancy Act

·         Recognize the ethical standards contained in the AICPA Code of Professional Conduct

Prerequisites: None

Level: Overview

NASBA Category: Regulatory Ethics

Recommended CPE:  4 Hours

Course Description

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. Also included are some cases of AICPA ethics violations.

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description

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. Also included are some cases of AICPA ethics violations.

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description

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. Also included are some cases of AICPA ethics violations.

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description:

This 2-hour course is designed to meet the 2-hour Ethics CPE requirement for Kentucky CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession.  The contents of Kentucky Administrative Regulations, Title 201, Chapter 1, Part 300 – Rules of professional conduct and Part 290-Standards of Practice, are covered.    The AICPA Code of Professional Conduct is covered in detail.  Case studies and example situations are utilized to emphasize material.

Learning Objectives

Upon completion of this course, you should be able to:

•             Define ethics from an overall and professional perspective.

•             Describe the rules of professional conduct contained in the Kentucky Administrative Regulations, Title 201, Chapter 1, Part 300 and Part 290.

•             Describe the ethical standards contained in the AICPA Code of Professional Conduct.

Prerequisites: None

Level: Overview

NASBA Category: Regulatory Ethics

Recommended CPE:  2 Hours     

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description:

This 4-hour course is designed to meet the 4-hour professional ethics CPE requirement for Massachusetts CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning.  The applicable rules promulgated by the Massachusetts Board of Public Accountancy found in 252 CMR 2.00 and 252 CMR 3.00: Code of Ethics and Rules of Professional Conduct are covered in detail.  The AICPA Code of Professional Conduct is also covered in detail.  Case studies are utilized throughout the course to emphasize material.

 Learning Objectives

Upon completion of this course, you should be able to:

•             Recognize ethics from an overall and professional perspective

•             Recognize the ethical standards contained in the Massachusetts Board of Public Accountancy rules

•             Recognize the ethical standards contained in the AICPA Code of Professional Conduct

Prerequisites: None

Level: Overview

NASBA Category: Ethics

Recommended CPE:  4 Hours

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Bernard Madoff Investment Securities LLC was the source of the largest financial fraud in US history. Madoff perpetrated a simple Ponzi scheme whereby older investors were paid with newer investor funds, thus providing the impression of actual investment returns. The extent of the losses related to Madoff's Ponzi scheme have been estimated at $50 - $65 billion.
Many are astounded to hear that Bernard Madoff Investment Securities LLC was audited by a CPA. Unfortunately, Madoff's CPA apparently did not subscribe to the AICPA Code of Conduct as most of the rules contained in the code were ignored. What follows is a case study examining the conduct of Friehling & Horowitz CPA's P.C., the CPA firm that audited Bernard Madoff Investment Securities LLC, within the context of the AICPA Code of Professional Conduct.

Recommended CPE Credits: 2.0
Category: Ethics
Level: Overview.
Prerequisites: None
Advanced Preparation: None
Author:  Joseph Helstrom
Format: Self Study

Learning objectives:
    Recognize professional conduct expected of a certified public accountant and consequences of misconduct under AICPA guidelines.
    Recognize key components of the AICPA Code of Professional Conduct with regard to independence.
    Recognize the AICPA Code of Professional Conduct rules on confidential information and acts discreditable .
    Identify ethical safeguards as outlined by the AICPA.
    Recognize the AICPA Joint Ethics Enforcement Program and its disciplinary actions

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

This is an ethics course for Maryland 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. A brief discussion of the AICPA’s Standards for Tax Service is included along with some specific rules from the Maryland State Board.

Field of Study:     Regulatory Ethics

Level of Knowledge:         Overview

CPE:        4 CPE

Prerequisite:        None

Advanced Preparation:    None

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

This course is designed to meet the 4 hour ethics CPE requirement for Maine CPAs. It also covers standards of professional conduct and business practices adhered to by accountants such as CPAs, CMAs, and CFMs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. The Sarbanes-Oxley Act and its impact on business ethics and the CPA’s responsibilities are summarized.

Chapter 1
ETHICS DEFINED

After studying this chapter you will be able to:

1. Define ethics.
2. Differentiate between amoral and ethical values.
3. List and characterize two systems of ethics.
4. Differentiate between legal versus ethical codes.
5. Discuss the development of law and ethics.
6. List examples of philosophers who contributed to the development of ethics.

Chapter 2
AICPA ETHICS

After studying this chapter you will be able to:

1. Differentiate between rulings and principles of the AICPA’ Code of Professional Conduct.
2. Briefly describe the six principles.
3. List the eleven rules.
4. Outline ethics rulings on independence.
5. List consulting services prohibited by the Sarbanes-Oxley (SOX) Act of 2002.
6. Outline the standards for tax services.
7. Explain disciplinary mechanisms within the profession.
8. List the key features of corporate responsibility law (Sarbanes-Oxley act).

Chapter 3
STANDARDS OF ETHICAL CONDUCT FOR PRACTITIONERS OF MANAGEMENT ACCOUNTING AND FINANCIAL MANAGEMENT FOR CERTIFIED MANAGERIAL ACCOUNTANTS (CMA) AND THE CERTIFIED IN FINANCIAL MANAGEMENT (CFM)

After studying this chapter you will be able to:

1. Describe the level of competence required by accountants (CMAs) and financial managers (CFMs).
2. Distinguish between the concepts of confidentiality and integrity.
3. Outline and clarify a method of resolution of ethical conflict.

Chapter 4
MAINE ETHICS

After studying this chapter you will be able to:

1. Outline the professional ethics and conduct for Maine CPAs.
2. Summarize the ethical concepts promulgated in the Code of Professional Conduct.

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description

This course does not complete the 1 hour Michigan specific ethics requirement for the Michigan Board of Acountancy.  The 1 hour Michigan Ethics course MUST be taken through the MICPA in accordance with their agreement with the  Michigan Board of Accountancy guidelines. Information can be found through the following link https://www.micpa.org/cpe/michigan-specific-ethics  This course is valid for the 2 general ethics credits required for the State Board. 

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. Also included are some cases of AICPA ethics violations.