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 2-hour course is designed to meet the 2-hour professional ethics CPE requirement for Montana CPAs. It provides an overview of ethical thought along with the core values of the CPA profession. Selected rules of the Administrative Rules of Montana Title 24, Chapter 201 and selected statutes found in the Montana Code Title 37, Chapter 50 related to the practice of public accounting are covered in detail.
The AICPA Code of Professional Conduct is also covered in detail. Review Questions and Final Exam are completed under section "Review and Test".
Learning Objectives
- Discover and define ethics from an overall and professional perspective.
- Recognize the Montana regulations governing licensure of individuals and firms, peer review, continuing professional education and inactive and retired statuses.
- Recognize the ethical standards contained in the AICPA Code of Professional Conduct.
- 1. Professional Ethics for New York CPAs (Text Based Course)
- 2. Professional Ethics for Accountants
- 3. Professional Ethics / Code Of Conduct (Text Based Course)
- 4. Ethics - Mastering the Conceptual Framework Process (Text Based Course)
- 5. Ethics and Professional Conduct for Utah CPAs (Text Based Course)
- 6. Wisconsin Professional Ethics (Text Based Course)
- 7. Relationship between Ethics, Morality, and the Law
- 8. AICPAs Code of Professional Conduct - Exploring the Foundational Principles Underlying the CPA Profession as a Whole
- 9. Principles of Ethical Leadership in the World
- 10. How to Plan and Implement an Ethics & Compliance Risk Assessment Program
Prerequisites
No advanced preparation or prerequisites are required for this course.