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Massachusetts: Ethics for Massachusetts - v13 (Course Id 674)

Updated / QAS / Registry
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Author : Jae K. Shim, Ph.D., CPA
Course Length : Pages: 72 ||| Review Questions: 13 ||| Final Exam Questions: 20
CPE Credits : 4.0
IRS Credits : 0
Price : $39.95
Passing Score : 70%
Course Type: NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Regulatory Ethics - Regulatory Ethics for Course Id 674

Description :

This is an ethics course for Massachusetts covering standards of professional conduct and business practices adhered to by accountants such as 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. It also presents an approach --the threats and safeguards approach –to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. Finally, rules and regulations from the Massachusetts Board of Public Accountancy are presented.

Usage Rank : 0
Release : 2023
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 14-Jun-2023
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - Text - Technical - NASBA Registry - 674

Keywords : Regulatory Ethics, Massachusetts, Ethics, Massachusetts, v13, cpe, cpa, online course
Learning Objectives :

Chapter 1
Ethics and Ethical Behavior

After studying this chapter, you will be able to:
  • Recognize ethical reasoning used by accountants

Chapter 2
AICPA Code of Professional Conduct

After studying this chapter, you will be able to:
  • Identify different principles and rules of the AICPA Code of Professional Conduct
  • Identify independence and objectivity issues
  • Recognize ethical standards and violations

Chapter 3
Sarbanes-Oxley Act and Massachusetts Rules

After studying this chapter you will be able to:
  • Recognize the key features of Sarbanes-Oxley Act
  • Identify consulting services prohibited by the Sarbanes-Oxley Act
  • Identify the requirements of accountants as highlighted in the Massachusetts rules and regulations
Course Contents :

Chapter 1:   Ethics and Ethical Behavior

Learning Objectives

The Concept of Ethics

Relationship between Morals and Ethics

Legal, Ethical, and Moralúo

Causes of Unethical Behavior

Reasoning and Dilemmas

Approaches to Ethical Behavior

Corporate Ethical Development Model

Chapter 1 Review Questions

Chapter 2:   AICPA Code of Professional Conduct

Learning Objectives

Code Structure

Principles of Professional Conduct

Ethical Decision-Making Conceptual Framework

Conceptual Framework Worksheet

Rules of Conduct

1.100 - Integrity and Objectivity Rule

1.110 Conflicts of Interest

1.120 Gifts and Entertainment

1.130 Preparing and Reporting Information

1.140 Client Advocacy

1.150 Use of a Third-Party Service Provider

1.200 - Independence Rule

1.220 Accounting Firms

1.230.010 Unpaid Fees

1.240 Financial Interests

1.260 Loans, Leases, and Guarantees

1.265 Business Relationships

1.270 Family Relationships with Attest Client

1.275 Current Employment or Association with an Attest Client

1.279 Consideration or Subsequent Employment or Association with Attest Client

1.290 Actual or Threatened Litigation

1.295 Nonattest Services

1.297 Independence Standards and Agreed-Upon Procedures Engagements

1.298 Breach of an Independence Interpretation

What is Considered an Ethics Violation

Chapter 2 Review Questions - Section 1

1.300 - General Standards Rule

1.310 - Compliance with Standards Rule

1.320 - Accounting Principle Rule

1.400 - Acts Discreditable Rule

1.510 - Contingent Fees

1.520 - Commissions and Referral Fee

1.600 - Advertising and Other Forms of Solicitation Rule

1.700 - Confidential Information

1.800 - Form of Organization and Name

Chapter 2 Review Questions - Section 2

Chapter 3:   Sarbanes-Oxley Act and Massachusetts Rules

Learning Objectives

Sarbanes-Oxley Act

Major Components

Restore Confidence in Auditing Profession


Reform Corporate America

Massachusetts Statutes and Regulations

252 CMR 3.00: Code of Ethics and Rules of Professional Conduct

252 CMR 2.00: Requirements for Certifications

Chapter 3 Review Questions

Appendix

AICPA Ethics FAQ

Introduction

Blind Trusts

Campaign Contributions

Disclosure of Commissions

Independent Contractors

Letter Of Intent to Purchase Practice

Pro Bono/Below Cost Fees

Compliance with SSCSís When Member Does Not Hold out as CPA

Use of Standards That Have Not Been Established by a Body Designated by AICPA Council

Form of Communication

Transfer of Client Files to Another Partner in The Firm

Transfer of Client Files in a Merger

Transfer of Files and Return of Client Records in Acquisition of a Nonmember Practice

Electronic Records

Long Association of Senior Personnel of the Engagement Team

Loans

Staff Augmentation Arrangements

Client Affiliates

AICPA Practice Aid

Volunteer Services to a Political Campaign

Preferential Treatment of Immediate Family member or Close Relative

Glossary

CPE Regulatory Ethics Course: https://www.cpethink.com/Massachusetts-cpa-ethics
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