Course Description

Ethics and Professional Conduct for Maine CPAs

Ethics Requirements

(4 credits) $59.95

This course is designed to meet the general ethics requirements for CPAs licensed by Colorado, Michigan, Missouri, New Hampshire, and various other states. This course is also designed to meet the IRS ethics requirement for Enrolled Agents.

The following PASS courses are also designed to meet the Maine CPE requirement:

Ethics and Professional Conduct for California CPAs

Ethics and Professional Conduct for Michigan CPAs (4 hours)

Ethics and Professional Conduct for New Hampshire CPAs

Ethics and Professional Conduct for Oregon CPAs

Personal & Professional Ethics for Texas CPAs (4 hours)

Ethics and Professional Conduct for Washington CPAs

Ethics and the Tax Professional

Ethics and Professional Conduct for CPAs

Major Subjects:

	To discuss the basic thought process behind ethical behavior
	To differentiate between the six guiding principles in the AICPA Code of Professional Conduct and the rules
	To identify the various sources of ethical guidance and how to access these sources to solve ethical dilemmas
	To explain how rule interpretations apply to the rules themselves
	To identify the Maine Professional Conduct Rules
	To apply the AICPA standards and the IRS rules to common ethical dilemmas faced by CPAs in tax practice
	To explain the application of ethical concepts to the specialized area of tax practice
	To identify the AICPA guidance for Management Accountants.