CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

Real-World Ethics for Mississippi CPAs

Icon_Self-Study
Self-Study
Icon_Level
Overview
Credits
CPE Credits
4 Credits: Regulatory Ethics

Course Description

Real-World Ethics for Mississippi CPAs is designed to meet the ethical requirements of the Mississippi Board of Accountancy. The course covers state-specific information regarding the practice of public accountancy as set forth in the Rules and Regulations, including situations that can impair independence, circumstances that can affect objectivity and integrity, and activities that can violate the rules for solicitation, advertising, and public communication. In addition, the materials cover contemporary accounting and business ethics, suggested methods for approaching ethical dilemmas, AICPA ethical pronouncements and rulings, and PCAOB guidance. This course presents case studies that illustrate how to handle real-life ethical issues and situations, making it a useful and hands-on tool you can use to critique the various ethical decisions you face in your practice.

Approved by the Mississippi State Board of Public Accountancy on November 1st, 2019 for triennial period ending on June 30th, 2022.

Learning Objectives

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

Chapter 1

  • Recognize the various definitions of ethics, its primary function in society, and the history of the philosophy of ethics
  • Identify significant individuals who contributed to the development of ethics, noting their beliefs, teachings, and impact
  • Specify foundational events in the evolution of business ethics, noting their purpose, characteristics, and impact

Chapter 2

  • Identify six common ethical standards and the theory of each approach
  • Recognize the components of the Ethical Orientation Questionnaire and how an individual’s responses relate to recognizing and resolving ethical dilemmas

Chapter 3

  • Recognize the step-by-step process contained in the framework for ethical decision making and the framework for resolving an ethical dilemma

Chapter 4

  • Recognize the authority that governs a CPA’s ethical behavior, the principles that guide the conceptual framework for the AICPA Code of Professional Conduct, and the restructuring that occurred during the AICPA Ethics Codification project
  • Identify terminology, ethical standards, and rules contained in the AICPA Code of Professional Conduct, noting implementation requirements
  • Recognize the application of authoritative and nonauthoritative guidance in helping the accounting professional avoid common mistakes as illustrated in the provided case studies
  • Specify the guidelines and restrictions established by the Public Companies Accounting Oversight Board for registered public accounting firms auditing SEC filers

Chapter 5

  • Recognize the rules and regulations governing the practice of public accountancy set forth by the Mississippi State Board of Accountancy
  • Identify situations and circumstances that affect independence, integrity, and objectivity of a CPA or CPA firm
  • Identify who qualifies as a close relative in Mississippi
  • Identify an activity that violates solicitation, advertising, and public communication rules
  • State the reason for rules restricting commissions

Course Specifics

Course ID
4130593
Revision Date
May 8, 2020
Number of Pages
107
Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

Course Instructor

Rod Redding Headshot
Rod Redding, PhD, CPA

Dr. Rod Redding received his PhD from Penn State University after working with Price Waterhouse and IBM. Presently, he presents seminars and webcasts and prepares self-study courses for Western CPE. He has over 30 years’ experience as a professor at universities such as the University of North Carolina, the University of Utah, Georgetown University, and Gettysburg College. He also has taught internationally at Kenyatta University in Kenya and the American University of Sharjah in the United Arab Emirates. Three different universities have given Dr. Redding awards for excellence in teaching. Dr. Redding holds a CPA certificate but has elected inactive …

Rod Redding, PhD, CPA Read More »

Real-World Ethics for Mississippi CPAs

Expert Instructors
Format
CPE CREDITS
4 Credits: Regulatory Ethics

$116.00$136.00

Clear
Icon_Self-Study
Self-Study
Icon_Level
Overview
Credits
CPE Credits
4 Credits: Regulatory Ethics

Course Description

Real-World Ethics for Mississippi CPAs is designed to meet the ethical requirements of the Mississippi Board of Accountancy. The course covers state-specific information regarding the practice of public accountancy as set forth in the Rules and Regulations, including situations that can impair independence, circumstances that can affect objectivity and integrity, and activities that can violate the rules for solicitation, advertising, and public communication. In addition, the materials cover contemporary accounting and business ethics, suggested methods for approaching ethical dilemmas, AICPA ethical pronouncements and rulings, and PCAOB guidance. This course presents case studies that illustrate how to handle real-life ethical issues and situations, making it a useful and hands-on tool you can use to critique the various ethical decisions you face in your practice.

Approved by the Mississippi State Board of Public Accountancy on November 1st, 2019 for triennial period ending on June 30th, 2022.

Learning Objectives

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

Chapter 1

  • Recognize the various definitions of ethics, its primary function in society, and the history of the philosophy of ethics
  • Identify significant individuals who contributed to the development of ethics, noting their beliefs, teachings, and impact
  • Specify foundational events in the evolution of business ethics, noting their purpose, characteristics, and impact

Chapter 2

  • Identify six common ethical standards and the theory of each approach
  • Recognize the components of the Ethical Orientation Questionnaire and how an individual’s responses relate to recognizing and resolving ethical dilemmas

Chapter 3

  • Recognize the step-by-step process contained in the framework for ethical decision making and the framework for resolving an ethical dilemma

Chapter 4

  • Recognize the authority that governs a CPA’s ethical behavior, the principles that guide the conceptual framework for the AICPA Code of Professional Conduct, and the restructuring that occurred during the AICPA Ethics Codification project
  • Identify terminology, ethical standards, and rules contained in the AICPA Code of Professional Conduct, noting implementation requirements
  • Recognize the application of authoritative and nonauthoritative guidance in helping the accounting professional avoid common mistakes as illustrated in the provided case studies
  • Specify the guidelines and restrictions established by the Public Companies Accounting Oversight Board for registered public accounting firms auditing SEC filers

Chapter 5

  • Recognize the rules and regulations governing the practice of public accountancy set forth by the Mississippi State Board of Accountancy
  • Identify situations and circumstances that affect independence, integrity, and objectivity of a CPA or CPA firm
  • Identify who qualifies as a close relative in Mississippi
  • Identify an activity that violates solicitation, advertising, and public communication rules
  • State the reason for rules restricting commissions

Course Specifics

Course ID
4130593
Revision Date
May 8, 2020
Number of Pages
107
Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

Course Instructor

Rod Redding Headshot
Rod Redding, PhD, CPA

Dr. Rod Redding received his PhD from Penn State University after working with Price Waterhouse and IBM. Presently, he presents seminars and webcasts and prepares self-study courses for Western CPE. He has over 30 years’ experience as a professor at universities such as the University of North Carolina, the University of Utah, Georgetown University, and Gettysburg College. He also has taught internationally at Kenyatta University in Kenya and the American University of Sharjah in the United Arab Emirates. Three different universities have given Dr. Redding awards for excellence in teaching. Dr. Redding holds a CPA certificate but has elected inactive …

Rod Redding, PhD, CPA Read More »

Real-World Ethics for Mississippi CPAs

Expert Instructors
Format
CPE CREDITS
4 Credits: Regulatory Ethics

$116.00$136.00

Clear