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Course Details

Michigan: Michigan Professional Ethics (Course Id 945)

Updated / QAS / Registry   Add to Cart 
Author : Patricia McCarthy, MBA
Status : Production
CPE Credits : 2.0
IRS Credits : 0
Price : $29.95
Passing Score : 70%
Primary Subject-Field Of Study:

Regulatory Ethics - Ethics for Course Id 945

Description :

This 2-hour course is designed to meet the 2-hour Ethics CPE requirement for Michigan CPAs. It provides an overview of ethical thought along with the core values of the CPA profession. Selected rules from the Michigan Administrative Code are reviewed and the AICPA Code of Professional Conduct is covered in detail. Case studies are utilized throughout the course to emphasize material.

Usage Rank : 0
Release : 2017
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : Self-Study.
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 10-May-2017
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 - NASBA Registry - 945

Keywords : Regulatory Ethics, Michigan, Michigan, Professional, Ethics, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

Upon completion of this course, you should be able to:
  • Define ethics from an overall and professional perspective
  • Recognize the general rules governing accounting from the Michigan Administrative Code
  • Describe the ethical standards contained in the AICPA Code of Professional Conduct
Course Contents :

Chapter 1 - Michigan Professional Ethics

Ethics Background

Morals

What is Ethics?

The Relationship of Morals and Ethics

Professional Ethics

Legal versus Ethical

Why Should We Study Professional Ethics?

Accounting Ethics

Ethical Core Foundations for CPAs

Ethical Reasoning

Case Studies – Threats and Safeguards

Ethical Dilemmas

Review Question

 

Michigan Administrative Code

R 338.5102 Standards of professional practice adopted by reference

R 338.5104   Retention of documents

R 338.5210   Continuing education requirements; reporting; qualifying hours

R 338.5211    Renewal of license with insufficient qualifying hours permitted under certain circumstances; waiver of requirement for additional hours

R 338.5215     Measurement of continuing education hours; "continuous instruction" defined.

R 338.5216    Group programs.

R 338.5217 Instruction.

R 338.5218 Self-study programs

R 338.5240 Carryover of continuing education hours.

R 338.5255 Qualifying continuing education subjects.

R 338.5401 Responsibility for conduct of supervised persons.

R 338.5405 Independence rule; adoption by reference.

R 338.5435 Licensee competence required to undertake professional engagement.

R 338.5465 Acts constituting discreditable conduct.

The AICPA Code of Professional Conduct

About the Code

Preface

Part 1 – Members in Public Practice

Rule 1.100 Integrity and Objectivity

Case Study – Married Tax Clients Divorcing

1.130 Preparing and Reporting Information

Case Study – Year End Adjustments and Loan Covenants

1.200 - Independence

Review Questions

 

Rule 1.300—General Standards Rule

1.310 Compliance with Standards Rule

Case Study – Peer Review Discoveries

1.320 Accounting Principles Rule

1.400.001 Acts Discreditable Rule

1.510.001 — Contingent Fees Rule

1.520.001—Commissions and referral fees Rule

1.600.001 —Advertising and other forms of solicitation

1.700.001— Confidential client information rule

1.800.001—Form of organization and name rule

Review Questions

 

Part 2 – Members in Business

2.100.001 – Integrity and Objectivity Rule

2.130.030 Obligation of a Member to His or Her Employer’s External Accountant

2.300.001 — General standards rule

2.310.001—Compliance with standards rule

2.320.001—Accounting principles rule

Case Study - The Company with Excess Reserves

2.400.001 Acts Discreditable Rule

2.400.070 Confidential Information from employment or volunteer activities

Part 3 – Other Members

3.400.001 - Acts discreditable rule

3.400.070 Confidential Information from employment or volunteer activities

 

Glossary

Regulatory Ethics Course 945 Home: https://www.cpethink.com/michigan-ethics-courses
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