CPAs continuously strive to serve their clients, the public and their profession with fair-mindedness and integrity. A solid understanding of professional ethical standards lies at the heart of this approach. In this 2-hour regulatory ethics course, we’ll cover many of these elements, including:
- Ethical principles and values in the business world.
- Which professional and regulatory agencies CPAs should be mindful of.
- Ethics and Independence Standards contained in the AICPA Code of Professional Conduct.
- Social Media and the impact this has on CPA independence and ethics.
Michigan CPA's
Michigan CPAs are required to complete 4 CPE hours related to ethics during each renewal cycle (minimum of 2 hours 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, CPA Ethics – Michigan, will satisfy the 2-hour ethics requirement, but does not satisfy this new 1-hour requirement. This 1-hour Michigan Statutes course can only be completed directly with the state society (statewide professional association).
Course Publication Date:
January 31, 2020
This course is available with
NO ADDITIONAL FEE if you have an active
all access membership or can be purchased for
$29.00!
| Author: | Frank Castillo CPA |
| Course No: | ETH-MI-10399 |
| Recommended CPE: | 2.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Overview |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Regulatory Ethics
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Learning Objectives
- Recall various ethical principles and values used by individuals when making decisions.
- Identify which regulatory bodies govern the practice of public accountancy.
- Recall which responsibilities are within the purview of the Public Company Accounting Oversight Board.
- Recall the correct sequence of steps CPAs should take when using the AICPA Conceptual Framework.
- Identify steps CPA’s should take when utilizing social media in order to mitigate professional liability and adhere to professional ethical standards.