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 continuing professional education (CPE) credit hours in Board approved ethics and professional conduct and a minimum of one CPE credit hour in Board approved 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 changes made to the Mississippi State Board of Public Accountancy rules. The overall objective of this course is to contribute directly to your professional competence as a Mississippi CPA.
All Mississippi CPAs engaged in the practice of public accounting