Mississippi Ethics for CPAs (ETMS)

Overview

Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built – without which, there is no profession.

Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course meets the requirement that Mississippi CPAs must complete a minimum of three Board-approved continuing professional education (CPE) credit hours in ethics and professional conduct and a minimum of one Board-approved CPE credit hour in public accountancy law and regulations every three years. This course provides a foundational understanding of ethics and ethical behavior; an overview of the core principles of professional conduct (integrity, objectivity, and independence); and a review of Mississippi public accountancy law and regulations of professional conduct, including recent rule changes made by the Board. The overall objective of this course is to contribute directly to your professional competence as a Mississippi CPA.

Major Topics:

• Principles and concepts which form the foundation of ethical behavior
• The core principles of professional conduct -- integrity, objectivity, and independence
• The AICPA Code of Professional Conduct
• Mississippi professional standards and responsibilities for the practice of public accounting

Learning Objectives:

• Be familiar with the principles and concepts which form the foundation of ethical behavior
• Review the core principles of professional conduct -- integrity, objectivity, and independence
• Understand the Mississippi professional standards and responsibilities for the practice of public accounting