Accountant Ethics for Massachusetts
The Accountant Ethics for Massachusetts course explores the AICPA Code of Professional Conduct and the Massachusetts Board of Public Accountancy rules and regulations. Particular attention is paid to the Massachusetts rules governing public accountants and firms, as well as the licensing provisions for registration of public accountancy. Examples are used throughout the course materials to illustrate various ethics and regulatory concepts.
Format
PDF Course
Level
Overview
Duration
4 Hours
Course Information
Author: Steven Bragg
Course Number: ET1050
Learning Objectives
- Describe the different principles contained within the AICPA Code of Professional Conduct.
- Specify the different types of harassment.
- Describe the types of discreditable acts stated in the AICPA Code of Professional Conduct.
- Explain the accountant’s obligations related to the release of confidential information.
- Specify the policies that may apply to the release of confidential information.
- Identify the characteristics of false or misleading promotional efforts.
- Describe the obligations of the accountant in relation to the delivery of records to a client.
- Specify the obligations of the accountant in regard to conflicts of interest.
- Describe the different types of threats to an accountant’s ability to comply with the AICPA Code of Professional Conduct.
- Specify the requirements for issuance of a CPA certificate in Massachusetts.
- Recall the reciprocity requirements in Massachusetts.
- Recall the requirements for responding to Massachusetts Board communications.
- Specify the allowable exceptions for avoiding Massachusetts CPE requirements.
- State the requirements for reinstatement and renewal of a Massachusetts license.
- Specify the circumstances under which contingent fee and commission arrangements are allowed in Massachusetts.
- Identify the situations in which firm names and individual titles are considered to be misleading in Massachusetts.
- Identify the circumstances under which a Massachusetts CPA firm may have non-licensee owners.
Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Regulatory Ethics
Prerequisites: None
Advance Preparation: None
Latest Review Date: January 2026
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.