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Self-Study

Accountant Ethics for Maine

4 Credits: Regulatory Ethics

$116.00 – $136.00

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Accountant Ethics for Maine

Format
Self-Study
Course Level
Overview
CPE Credits

4 Credits: Regulatory Ethics

Course Description

The Accountant Ethics for Maine self-study CPE course is specifically tailored to meet the needs of CPAs operating within Maine, blending in-depth coverage of the AICPA Code of Professional Conduct with the unique requirements set by the Maine Board of Accountancy. This CPE course offers a comprehensive examination of essential ethical considerations, from handling harassment and discreditable acts to managing confidential information and promotional efforts. Participants will benefit from detailed insights into the types of threats to compliance, the nuances of deontology versus consequentialism, and the application of the difference principle in real-world scenarios. Moreover, the course clarifies the path to CPA licensure in Maine, the conditions for commission and contingency fees, and the requirements for peer reviews. By the end of this self-study course, Maine CPAs will not only enhance their ethical decision-making skills but also ensure their practices fully comply with both national and state-specific standards.

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Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Describe the different principles contained within the AICPA Code of Professional Conduct.
  • Specify the different types of harassment.
  • Describe the types of discreditable acts stated in the AICPA Code of Professional Conduct.
  • Explain the accountant’s obligations related to the release of confidential information.
  • Specify the policies that may apply to the release of confidential information.
  • Identify the characteristics of false or misleading promotional efforts.
  • Describe the obligations of the accountant in relation to the delivery of records to a client.
  • Specify the obligations of the accountant in regard to conflicts of interest.
  • Describe the different types of threats to an accountant’s ability to comply with the AICPA Code of Professional Conduct.
  • Specify the differences between deontology and consequentialism.
  • Explain how the difference principle can be applied to real-world situations.
  • Specify the requirements for the initial issuance of a CPA license in Maine.
  • Recall the requirements for substantial equivalence in Maine.
  • Recall the rules associated with the late renewal of a Maine CPA license.
  • Specify the circumstances under which peer reviews are mandated in Maine.
  • Identify the situations in which commissions and contingency fees are allowed for a Maine CPA.
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Course Specifics

Course ID
SS424368595
Revision Date
January 30, 2024
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Number of Pages
81

Compliance Information

NASBA Provider Number: 103220

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

Steven M. Bragg, CPA

Steven M. Bragg, CPA, is a full-time book and course author who has written more than 300 business books and courses. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast. Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and …

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