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Ethics and Professional Conduct for Minnesota CPAs (CPE)

Exam Questions: 40
Course Level: Basic
Pages: 182 | Content: 178, Supplemental: 4
NASBA Area of Study: Regulatory Ethics
Not Acceptable for: Enrolled Agents
Version: 5220P

This course is designed to meet the specific ethics requirements for the state of Minnesota. It covers the ethical beginnings, various ethical pronouncements, Minnesota Statutes and Board of Accountancy Rules, and the ethical dilemmas faced by tax professionals. PLEASE NOTE: Not acceptable for Enrolled Agents. All course material provided. No prerequisites. Course level: Basic.

View Minnesota State Requirements

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Course Information

Table of Contents
  • Chapter 1: Introduction to the Study of Ethics
  • Chapter 2: The AICPA Code of Professional Conduct
  • Chapter 3: Minnesota Statutes
  • Chapter 4: Board of Accountancy Administrative Rules
  • Chapter 5: Ethics and the Tax Professional
  • Chapter 6: Statements on Standards for Tax Services
Objectives
  • To recognize the history and function of ethics
  • To recognize the rules of the Code of Professional Conduct
  • To recall the law as promulgated by the legislature
  • To identify various rules issued by the Minnesota State Board of Accountancy to be followed by CPAs licensed in this state
  • To identify the Internal Revenue Service Requirements as outlined in Circular 230
  • To identify the CPA's responsibilities according to the AICPA's Statements on Standards for Tax Services

PLEASE NOTE: CPE credit measurement is based on NASBA Registry and QAS guidelines of one credit for every 50 minutes. Credit calculation may vary in different states — check with your State Board of Accountancy. Unless otherwise noted in the specific course description, no advanced preparation is required in order to register or complete any PES CPE course. Use of materials or services provided by Professional Education Services, LP ("PES") are governed by the Terms and Conditions stated on PES' website www.mypescpe.com. PES provides these courses with the understanding that it is not providing any accounting, legal, or other professional advice and assumes no liability whatsoever in connection with its use. PES has used diligent efforts to provide quality information and material to its customers, but does not warrant or guarantee the accuracy, timeliness, completeness, or currency of the information contained herein. Ultimately, the responsibility to comply with applicable legal requirements falls solely upon the individual licensee, not PES. PES encourages you to contact your state Board for the latest information and to confirm or clarify any questions or concerns you have regarding your duties or obligations as a licensed professional.