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".
Prerequisites
No advanced preparation or prerequisites are required for this course.
Learning Objective
- 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.
Last updated/reviewed: March 28, 2024
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