Course Information
Review of Ethics Issues for Montana CPAs

Course Information
| Title: | Review of Ethics Issues for Montana CPAs |
|---|---|
| Category: | Ethics |
| Field of Study: | Regulatory Ethics |
| Course Code: | M333 |
| CPE Credits: | 2.0 |
| Price: | 29.00 |
Description
Description:
Whether you are just beginning your career or have been a practitioner for many (many) years, as a Certified Public Accountant you assume an obligation to adhere to the fundamental principles of integrity, objectivity, and independence in all of your professional activities. These principles are the accounting profession’s recognition of its responsibilities to the public, to clients, and to colleagues. They help guide CPAs in the performance of their professional responsibilities and form the foundation of ethical decision-making and actions. Those who rely on CPAs rightfully expect them to discharge their professional responsibilities with integrity, objectivity, and independence. In this respect, CPAs often face conflicting pressures from clients, investors, governments, and the financial community. In resolving these conflicts, CPAs must act ethically, with integrity as their guiding principle, in order to fulfill their responsibilities to all those involved.
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:
- Understand the core principles of professional conduct – integrity, objectivity, and independence
- Review the AICPA Code of Professional Conduct, including recent changes to it
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Profession
NASBA: Yes
QAS: Yes
CPA: Suitable for all CPAs
IRS: No IRS credit for Enrolled Agents
Profession Identifiers: CPA
