Accountant Ethics for Michigan
The Accountant Ethics for Michigan course addresses the essential code of conduct and regulatory issues, as derived from the AICPA Code of Professional Conduct, the Michigan Accountancy Administrative Rules, and portions of the Michigan Occupational Code as they pertain to accountancy. Topics covered include professional conduct, practice privileges, continuing education requirements, the proper use of titles, contingent fees, commissions, and many related issues.
Format
PDF Course
Level
Overview
Duration
4 Hours
Course Information
Author: Steven Bragg
Course Number: ET1073
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.
- Identify the standards adopted by reference in the Michigan Accountancy Administrative Rules.
- Specify the documentation retention requirements of the Michigan board of accountancy.
- Identify the Michigan requirements for taking the uniform CPA examination and then applying for a CPA certificate.
- Specify the acts considered by Michigan to be discreditable to the profession.
- Describe the composition of the Michigan state board of accountancy.
- Identify the activities that certified public accountants are not allowed to perform in Michigan.
- Specify a firm’s notification requirements to the Michigan board of accountancy for a change of address.
Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Regulatory Ethics
Prerequisites: None
Advance Preparation: None
Latest Review Date: December 2025
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.