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Author: |
Joseph P Helstrom, CPA |
Course Length: |
Pages: 97 ||| Word Count: 38,599 ||| Review Questions: 12 ||| Final Exam Questions: 20 |
CPE Credits: |
4.0 |
IRS Credits: |
0 |
Price: |
$39.95 |
Passing Score: |
70% |
Course Type: |
Text |
Technical Designation: |
Technical |
Field Of Study: |
Regulatory Ethics |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This course meets the professional ethics CPE requirement for Mississippi CPAs, covering Mississippi State Board of Public Accountancy Rules and Regulations Title 30 Chapter 6.
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Frequently Asked Questions: |
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Description: |
This 4-hour course is designed to meet the professional ethics CPE requirement for Mississippi CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. The contents of the Mississippi State Board of Public Accountancy Rules and Regulations, Title 30, Chapter 6 - Rules of professional conduct are covered as are other selected topics in Title 30 of the Mississippi Rules and Regulations as well as Mississippi Code Title 77, Chapter 33-16. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material. Please Note: This course is approved by the Mississippi Board of Accountancy. |
Usage Rank: |
15000 |
Release: |
2025 |
Version: |
1.0 |
Prerequisites: |
None. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
External: Mississippi State Board of Public Accountancy - Approved Ethics CPE Courses (PDF, approved ethics CPE courses for MS)
Internal: Mississippi: Professional Ethics for Mississippi CPAs (Course Id 2546)
Internal: CPE Ethics Courses by State
External: Mississippi Ethics Commission
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Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
12-Jun-2026 |
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. |
Keywords: |
Mississippi: Professional Ethics for Mississippi CPAs - CPE course |
Learning Objectives: |
Course Learning Objectives Upon completion of this course, you should be able to:
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Course Contents: |
Chapter 1 - Professional Ethics for Mississippi CPAs Ethics Background Morals What is Ethics? The Relationship of Morals and Ethics Illustrative Examples of Ethics Professional Ethics Legal versus Ethical Why Should We Study Professional Ethics? Accounting Ethics Ethical Core Foundations for CPAs Review Question Ethical Reasoning Case Studies – Threats and Safeguards Ethical Dilemmas Public Expectations of the CPA’s Responsibility Enron and Arthur Andersen Bernard Madoff Investment Securities LLC – Failures in Expressing an Opinion on Financial Statements Motivations of Ethical Lapses Review Question Mississippi Rules and Regulations, Title 30, Chapter 6. Code of Professional Conduct. Rule 6.1 Preamble Rule 6.2 Independence Rule 6.3 Integrity Rule 6.4 Objectivity Case Study: Year End Adjustments and Loan Covenants – Objectivity Rule 6.5 Solicitation, Advertising and Public Communication Rule 6.6 Commissions Rule 6.7 Contingent Fees Case Study: A Little Extra Income – Contingent Fees Rule 6.8 Competence Rule 6.9 Auditing Standards Rule 6.10 Accounting Principles Rule 6.11 Other Professional Standards Rule 6.12 Confidential Client Information Rule 6.13 Records Rule 6.14 Discreditable Conduct Rule 6.15 Discipline by Federal and State Authorities Rule 6.16 Form of Practice Rule 6.17 Prohibited Acts Mississippi Rules and Regulations, Title 30, Chapter 3. CPA Firm Permits Rule 3.1 General Requirements Case Study: Audit Experts Group - Name Requirements Rule 3.2 Reinstatement of a CPA Firm Permit Mississippi Rules and Regulations, Title 30, Chapter 4. Continuing professional education. Rule 4.1 Compliance Requirements and Reporting Rule 4.2 Records Rule 4.3 Qualifying Programs Rule 4.4 Program Sponsors and Presentation Standards Rule 4.5 Disciplinary Actions Relating to CPE Mississippi State Board of Public Accountancy FAQ’s Mississippi Rules and Regulations, Title 30, Chapter 2. Licenses and Practice Privileges Rule 2.3 Registration Chapter 20-10. Permits to practice issued to individuals. Rule 2.4 Reinstatement of a License Rule 2.5 Retirement Status or Permanent Disability Rule 2.6 Reciprocity Rule 2.7 Replacement Certificate of Licensure Mississippi Rules and Regulations, Title 30, Chapter 5. Quality Review/Peer Review Rule 5.1 Purpose Rule 5.2 Definitions Rule 5.3 Enrollment in Board-Approved Peer Review Program Rule 5.4 Reporting to the Board Rule 5.5 Effect of Consecutive Deficient Reports Rule 5.6 Approved Peer Review Sponsoring Organizations, Programs and Peer Review Standards Rule 5.7 Peer Review Oversight Committee Rule 5.8 Investigations Mississippi State Board of Public Accountancy FAQ’s Mississippi Code Title 73, Chapter 33 – 16 Ownership of Working Papers; Privileged Communication Review Questions 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 1.180 – Responding to Noncompliance with Laws and Regulations Case Study – Year End Adjustments and Loan Covenants 1.200 - Independence Review Questions Rule 1.300—General Standards Rule Case Study – Audit Engagement with No Prior Experience 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 2.170.010 – Pressure to Breach the Rules 2.180.010 Responding to Noncompliance With Laws and Regulations Case Study – Fair Finance 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 Case Study - The Company with Undisclosed/Unrecorded Contingencies 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 Review Question Glossary |
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