Please note that this is a "text-based", not a "video-based" course. The materials are downloaded by the user, read and absorbed, and then the user takes the review and final assessment online at Illumeo as usual, where, once passed, all CPE is tracked and kept for long-term reference.

This 4-hour course is designed to meet the 4-hour professional ethics CPE requirement for Massachusetts CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. The applicable rules promulgated by the Massachusetts Board of Public Accountancy found in 252 CMR 2.00 and 252 CMR 3.00: Code of Ethics and Rules of Professional Conduct are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material.

Review Questions and Final Exam are completed under section "Review and Test".

Learning Objectives
  • Recognize ethics from an overall and professional perspective.
  • Recognize the ethical standards contained in the Massachusetts Board of Public Accountancy rules.
  • Recognize the ethical standards contained in the AICPA Code of Professional Conduct.
Last updated/reviewed: August 16, 2023
Course Search
16 Reviews (57 ratings)

Reviews

3
Anonymous Author
This course includes only an 84 page pdf to read - no lecture or slides. Some people prefer that, but I personally like to have things explained so it feels less tedious.

5
Member's Profile
good review of principles related to ethics and morals. detailed discussion of Massachusetts ethics requirements for cpas in clear language.

5
Anonymous Author
The material is perfect and easy to understand; the case studies are extremely helpful to understand how the concepts are being applied!

5
Anonymous Author
PDF material is quite clear and concise, review questions were helpful to prepare for the final exam. Recommended!

5
Member's Profile
Very informative and helpful and had a lot of information I wasn't aware of. I would recommend this to anyone.

5
Anonymous Author
The text was detailed, but straightforward. The review questions were helpful in preparing for the final exam.

5
Anonymous Author
This course was really great for meeting the ethics requirement for my state and was informative and useful.

5
Anonymous Author
This was a good course. The PDF was informative and laid out all information relating to ethics of a CPA

5
Anonymous Author
Good material. Great examples! I learned a lot and can't wait to take it again in 2 years.

5
Member's Profile
There are many good examples and a representative Review Questions practice exam.

4
Member's Profile
Lots of meaningful information contained in this course Well presented and logical.

4
Member's Profile
Having to read through the pdf prior ot taking the exam is a bis tedious.

5
Anonymous Author
This course was a good review of ethics for the state of Massachusetts.

5
Anonymous Author
Great course. Really liked the relevant examples. Wish it was video.

4
Anonymous Author
Thorough review of ethics rules of MA Accountancy Board and AICPA.

5
Anonymous Author
Clear and precise. Very helpful case studies and examples.

Prerequisites
Course Complexity: Intermediate

No advanced preparation or prerequisites are required for this course.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
Course Materials
  Professional Ethics for Massachusetts CPAsPDF
Review and Test
  REVIEW QUESTIONSquiz
 FINAL EXAMexam