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.
Michigan CPAs are required to complete 4 hours related to ethics (minimum of 2 per year), 1 hour of which must relate to Michigan Statutes and Administrative Rules applicable to Public Accountancy. A statewide professional association of certified public accountants approved by the department shall create the content for this 1 hour of professional ethics education. Our course will satisfy the hours required for this general ethics requirement, but does not satisfy this new 1 hour requirement. This can only be completed direct with the state society (statewide professional association).
Course Publication Date:
October 25, 2019
This course is available with
NO ADDITIONAL FEE if you have an active
all access membership or
ethics membership or can be purchased for
$29.00!
| Author: | Delta CPE |
| Course No: | ETH-MI-4259 |
| Recommended CPE: | 2.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Overview |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Regulatory Ethics
|
|
|
|
Learning Objectives
- Recognize ethical reasoning used by accountants.
- Identify different principles and rules of the AICPA Code of Professional Conduct.
- Identify independence and objectivity issues.