Professional Ethics for Montana CPAsCode: 27-PEMT

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Course Details

65 pages


Course Description:

This 2-hour course is designed to meet the 2-hourprofessional 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 50related to the practice of public accounting are covered in detail. The AICPA Code of Professional Conduct is also covered in detail.

Learning Objectives

Upon completion of this course, you should be able to:

  • 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 


Prerequisites: None 

Level: Overview 

NASBA Category: Ethics 

Recommended CPE: 2 Hours

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American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

 

NASBA QAS Sponsor number 108096