CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS
Self-Study

Accountant Ethics for Massachusetts

4 Credits: Regulatory Ethics

$116.00$136.00

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Accountant Ethics for Massachusetts

Format
Self-Study
Course Level
Overview
CPE Credits

4 Credits: Regulatory Ethics

Course Description

The Accountant Ethics for Massachusetts course explores the AICPA Code of Professional Conduct and the Massachusetts Board of Public Accountancy rules and regulations. Particular attention is paid to the Massachusetts rules governing public accountants and firms, as well as the licensing provisions for registration of public accountancy. Examples are used throughout the course materials to illustrate various ethics and regulatory concepts.

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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 requirements for issuance of a CPA certificate in Massachusetts.
  • Recall the reciprocity requirements in Massachusetts.
  • Recall the requirements for responding to Massachusetts Board communications.
  • Specify the allowable exceptions for avoiding Massachusetts CPE requirements.
  • State the requirements for reinstatement and renewal of a Massachusetts license.
  • Specify the circumstances under which contingent fee and commission arrangements are allowed in Massachusetts.
  • Identify the situations in which firm names and individual titles are considered to be misleading in Massachusetts.
  • Identify the circumstances under which a Massachusetts CPA firm may have non-licensee owners.
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Course Specifics

Course ID
SS424370404
Revision Date
February 7, 2024
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Number of Pages
93

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, 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 …