This course is designed to meet the 4 hour ethics CPE requirement for Massachusetts CPAs. It covers 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. The Sarbanes-Oxley Act and its impact on business ethics and the CPA's responsibilities are summarized.

Objectives:
Chapter 1: Ethics and Ethical Reasoning
Chapter 2: AICPA Code of Professional Conduct
Chapter 3: Sarbanes-Oxley Act and Massachusetts Rules

Topics Covered:

• Ethics and Ethical Reasoning
• Conclusions and Implications
• Culture, Motivation, Power, and Business Ethics
• Interpretations and Rulings
• Standards of Ethical Conduct for Practitioners
• Ethical Reasoning and Accountants
• Definitions
• AICPA's Code of Professional Conduct
• Corporate Responsibility law (Sarbanes-Oxley act)

Delivery Method: Online Self Study

Level: Basic

Subject Area: Ethic s

Passing Score: 70%

NASBA: Yes QAS Self Study

Advanced Preparation: None

Author: Delta Publishing

ABOUT THE SUBJECT MATTER EXPERT:
Dr. Jae K. Shim is Professor of Business at California State University, Long Beach,
California. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley (Haas School of Business.) He has co-authored over 50 professional business books and has been a consultant to commercial and nonprofit organizations for over 30 years.