Massachusetts Ethics for

CPAs

Course Description:

This course is designed to meet the 4 hour ethics CPE requirement for Massachusetts CPA’s. It covers standards of professional conduct and business practices adhered to by accountants in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. The Sarbanes-Oxley Act and its impact on business ethics and the CPA’s responsibilities are summarized.

Learning Objectives:

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

• Define ethics
• Differentiate between amoral and ethical values
• List and characterize two systems of ethics
• Differentiate between legal versus ethical codes
• Discuss the development of law and ethics
• List examples of philosophers who contributed to the development of ethics