Review of Ethics Issues for Maine CPAs

Course Information

Title:	Review of Ethics Issues for Maine CPAs
Category:	Ethics
Field of Study:	Regulatory Ethics
Course Code:	M342
CPE Credits:	4.0
Price:	49.00

Description

Description:

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 and 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 Maine Board of Accountancy requirement that each CPA and public accountant (PA) license holder must complete four hours in professional ethics every three years. The course includes a brief look at the principles and concepts that form the foundation of ethical behavior; an overview of the core principles of professional conduct – integrity, objectivity, and independence; the AICPA Code of Professional Conduct; and a review of Maine accountancy laws and rules. The primary objective of this course is to provide a formal program of learning that contributes directly to the professional competence of an individual licensed to practice public accountancy in Maine.

Delivery Method: Online Interactive Self Study

Level: Basic

Prerequisites: None

Advanced Preparation: None

Course Details

Category: Ethics

Field of Study: Regulatory Ethics

Passing Score: 70%

Technical Details: Regulatory Ethics: Technical

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Objectives

Objectives:

Review the core principles of professional conduct – integrity, objectivity, and independence
Understand and apply the professional and ethical conduct requirements specifically applicable to Maine CPAs
Be familiar with the principles and concepts that form the foundation of ethical behavior

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Profession

NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents

Profession Identifiers: CPA