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.
Upon successful completion of this course, participants will be able to:
- Recognize ethical reasoning used by accountants
- Identify different principles and rules of the AICPA Code of Professional Conduct
- Identify independence and objectivity issues
- Recognize ethical standards and violations
- Recognize the key features of corporate responsibility law (Sarbanes-Oxley act) that influence auditor independence
- Identify consulting services prohibited by the Sarbanes-Oxley (SOX) Act of 2002
- Identify the requirements of accountants as highlighted in the Massachusetts Rules of the Board of Accountancy.
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