Please note that this is a "text-based", not a "video-based" course. The materials are downloaded by the user, read and absorbed, and then the user takes the review and final assessment online at Illumeo as usual, where, once passed, all CPE is tracked and kept for long-term reference.

This 2-hour course is designed to meet the 2-hour professional ethics CPE requirement for Montana CPAs. It provides an overview of ethical thought along with the core values of the CPA profession. Selected rules of the Administrative Rules of Montana Title 24, Chapter 201 and selected statutes found in the Montana Code Title 37, Chapter 50 related to the practice of public accounting are covered in detail.

The AICPA Code of Professional Conduct is also covered in detail. Review Questions and Final Exam are completed under section "Review and Test".

SKU *: crs-1691252
Sell price $: 29.00
Course Author: Joe Helstrom
Authored on: 2021-08-15 04:06:26 -0700
Course Short Description:

This course is designed to meet the 2-hour professional ethics CPE requirement for Montana CPAs.

credit Hours: 2
CPE Credits Awarded *: 2
Approval Status: Needs Yearly Review
Course is for: ** Course can only be viewed by AG user
Course Duration: 2
Complexity of Content: Foundational
Suppress in lists: No
Last Updated/Reviewed Date: March 28, 2024
Course Topic: Ethics
Prerequisitses:

No advanced preparation or prerequisites are required for this course.

Learning Objective:
  • Discover and define ethics from an overall and professional perspective.
  • Recognize the Montana regulations governing licensure of individuals and firms, peer review, continuing professional education and inactive and retired statuses.
  • Recognize the ethical standards contained in the AICPA Code of Professional Conduct.
Learning Tags:

Ethics

Course Type: CPE Course
Format: On Demand
Audit & Accounting: No
Careers: No
Ethics (NASBA): Yes
Excel: No
Finance: No
Human Resources (HR): No
Internal Audit: No
Leadership & Management: No
Marketing: No
Operations: No
Productivity & Tech: No
Risk Management: No
Sales: No
Tax: No
Field of Study: Regulatory Ethics
Other: No
CPA: Yes
CPD-IES7: No
CPD-IES8: Yes
CMA: Yes
CFE: Yes
Yellow Book: No
CGFM: No
CIA: Yes
CRMA: Yes
CPP: No
FPC: No
CTP: No
FP&A: No
CISM: No
CRISC: No
CISA: No
CIST: No
CRFS: No
SHRM-CP: No
SHRM-SCP: No
PHR: No
SPHR: No
GPHR: No
aPHR: No
PHRca: No
PHRi: No
SPHRi: No
Enable/Disable: Yes
CPE Credits: 2.0
Field of Study: Regulatory Ethics
CPE Delivery Method: QAS Self-Study
Program Location:

Online

*Program Level: Basic
*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Enable/Disable: No
Program Location:

Online

Enable/Disable: Yes
Hours: 2.0
Field of Study: Regulatory Ethics
CPE Delivery Method: QAS Self-Study
Program Location:

Online

Enable/Disable: Yes
CPE Credits: 2.0
Field of Study: Regulatory Ethics
CPE Delivery Method: QAS Self-Study
Program Location:

Online

*Program Level: Basic
*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Enable/Disable: Yes
CPE Credits: 2.0
Field of Study: Ethics
CPE Delivery Method: QAS Self-Study
Program Location:

Online

*Program Level: Basic
*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Enable/Disable: No
Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Enable/Disable: No
Program Location:

Online

Enable/Disable: No
Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Enable/Disable: Yes
CPE Credits: 2.0
Field of Study: Other activities contributing to professional competence
CPE Delivery Method: QAS Self-Study
Program Location:

Online

*Program Level: Basic
*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Enable/Disable: No
*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details:
<table width="100%" border="0" cellspacing="0" cellpadding="5">
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            <td><img src="https://www.illumeo.com/lpfiles/certifications/APA-generic-RCH-updated-annually.png" width="80" height="80" alt="Approved by APA"></td>
            <td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, &nbsp; <span style="font-size:12px;font-weight:bold;">ID No. 19 ILL 000</span> &nbsp; has been approved for &nbsp;1.0 Recertification Credit Hour(s) toward CPP recertification through the American Payroll Association (APA). Please make note of the Course Code on your CPP Recertification Log. For more information about certification or recertification, please visit the APA website at &nbsp; <a href="http://www.americanpayroll.org/certification/recertification/">www.americanpayroll.org</a>. </span></td>
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*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details:
<table width="100%" border="0" cellspacing="0" cellpadding="5">
    <tbody>
        <tr>
            <td><img src="https://www.illumeo.com/lpfiles/certifications/APA-generic-RCH-updated-annually.png" width="80" height="80" alt="Approved by APA"></td>
            <td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, &nbsp; <span style="font-size:12px;font-weight:bold;">ID No. 19 ILL 000</span> &nbsp; has been approved for &nbsp;1.0 Recertification Credit Hour(s) toward CPP recertification through the American Payroll Association (APA). Please make note of the Course Code on your CPP Recertification Log. For more information about certification or recertification, please visit the APA website at &nbsp; <a href="http://www.americanpayroll.org/certification/recertification/">www.americanpayroll.org</a>. </span></td>
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</table>
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Program Location:

On Demand/Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Enable/Disable: No
Program Location:

On Demand/Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Enable/Disable: No
Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details:
<table width="100%" border="0" cellspacing="0" cellpadding="5">
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            <td><img src="https://www.illumeo.com/lpfiles/IRS_CE_Provider_Logo_Color.jpg" width="150" height="39" alt="pre-approved by IRS"></td>
            <td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, &nbsp; <span style="font-size:12px;font-weight:bold;">ID No. XXXXXX</span>&nbsp;has been approved for &nbsp;#### CPE credit hours toward IRS Enrolled Agent (EA) continuing education requirements. In accordance with the standards set forth in Circular 230 section 10.6, CE credits have been granted based on a 50-minute hour. </span></td>
        </tr>
    </tbody>
</table>
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Program Location:

Online

Enable/Disable: No
Program Location:

Online

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Program Location:

Online

Enable/Disable: No
Program Location:

Online

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Program Location:

Online

Enable/Disable: No
*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details:
<table width="100%" border="0" cellspacing="0" cellpadding="5">
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            <td><img src="https://www.illumeo.com/lpfiles/shrmcertseal2017.png" width="80" height="60" alt="pre-approved by SHRM"></td>
            <td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, &nbsp; <span style="font-size:12px;font-weight:bold;">ID No. XXXXXX</span>&nbsp;has been approved for &nbsp;#### recertification credit hours toward SHRM-CP™ and SHRM-SCP™ recertification through the Society of Human Resource Management® (SHRM®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the Society for Human Resource Management website at &nbsp; <a href="https://www.shrm.org/certification">www.shrm.org</a>. </span></td>
        </tr>
    </tbody>
</table>
Enable/Disable: No
*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details:
<table width="100%" border="0" cellspacing="0" cellpadding="5">
    <tbody>
        <tr>
            <td><img src="https://www.illumeo.com/lpfiles/shrmcertseal2017.png" width="80" height="60" alt="pre-approved by SHRM"></td>
            <td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, &nbsp; <span style="font-size:12px;font-weight:bold;">ID No. XXXXXX</span>&nbsp;has been approved for &nbsp;#### recertification credit hours toward SHRM-CP™ and SHRM-SCP™ recertification through the Society of Human Resource Management® (SHRM®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the Society for Human Resource Management website at &nbsp; <a href="https://www.shrm.org/certification">www.shrm.org</a>. </span></td>
        </tr>
    </tbody>
</table>
Enable/Disable: No
*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details:
<table width="100%" border="0" cellspacing="0" cellpadding="5">
    <tbody>
        <tr>
            <td><img src="https://www.illumeo.com/lpfiles/hrci_ap_preapprovedseal_2016_150x.png" width="80" height="80" alt="pre-approved by HRCI"></td>
            <td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, &nbsp; <span style="font-size:12px;font-weight:bold;">ID No. 000000</span> has been approved for &nbsp;1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at &nbsp; <a href="https://www.hrci.org">www.hrci.org</a>. </span></td>
        </tr>
    </tbody>
</table>
Enable/Disable: No
*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details:
<table width="100%" border="0" cellspacing="0" cellpadding="5">
    <tbody>
        <tr>
            <td><img src="https://www.illumeo.com/lpfiles/hrci_ap_preapprovedseal_2016_150x.png" width="80" height="80" alt="pre-approved by HRCI"></td>
            <td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, &nbsp; <span style="font-size:12px;font-weight:bold;">ID No. 000000</span> has been approved for &nbsp;1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at &nbsp; <a href="https://www.hrci.org">www.hrci.org</a>. </span></td>
        </tr>
    </tbody>
</table>
Enable/Disable: No
*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details:
<table width="100%" border="0" cellspacing="0" cellpadding="5">
    <tbody>
        <tr>
            <td><img src="https://www.illumeo.com/lpfiles/hrci_ap_preapprovedseal_2016_150x.png" width="80" height="80" alt="pre-approved by HRCI"></td>
            <td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, &nbsp; <span style="font-size:12px;font-weight:bold;">ID No. 000000</span> has been approved for &nbsp;1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at &nbsp; <a href="https://www.hrci.org">www.hrci.org</a>. </span></td>
        </tr>
    </tbody>
</table>
Enable/Disable: No
*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details:
<table width="100%" border="0" cellspacing="0" cellpadding="5">
    <tbody>
        <tr>
            <td><img src="https://www.illumeo.com/lpfiles/hrci_ap_preapprovedseal_2016_150x.png" width="80" height="80" alt="pre-approved by HRCI"></td>
            <td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, &nbsp; <span style="font-size:12px;font-weight:bold;">ID No. 000000</span> has been approved for &nbsp;1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at &nbsp; <a href="https://www.hrci.org">www.hrci.org</a>. </span></td>
        </tr>
    </tbody>
</table>
Enable/Disable: No
*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details:
<table width="100%" border="0" cellspacing="0" cellpadding="5">
    <tbody>
        <tr>
            <td><img src="https://www.illumeo.com/lpfiles/hrci_ap_preapprovedseal_2016_150x.png" width="80" height="80" alt="pre-approved by HRCI"></td>
            <td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, &nbsp; <span style="font-size:12px;font-weight:bold;">ID No. 000000</span> has been approved for &nbsp;1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at &nbsp; <a href="https://www.hrci.org">www.hrci.org</a>. </span></td>
        </tr>
    </tbody>
</table>
Enable/Disable: No
*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details:
<table width="100%" border="0" cellspacing="0" cellpadding="5">
    <tbody>
        <tr>
            <td><img src="https://www.illumeo.com/lpfiles/hrci_ap_preapprovedseal_2016_150x.png" width="80" height="80" alt="pre-approved by HRCI"></td>
            <td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, &nbsp; <span style="font-size:12px;font-weight:bold;">ID No. 000000</span> has been approved for &nbsp;1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at &nbsp; <a href="https://www.hrci.org">www.hrci.org</a>. </span></td>
        </tr>
    </tbody>
</table>
Enable/Disable: No
*Program Location:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details:
<table width="100%" border="0" cellspacing="0" cellpadding="5">
    <tbody>
        <tr>
            <td><img src="https://www.illumeo.com/lpfiles/hrci_ap_preapprovedseal_2016_150x.png" width="80" height="80" alt="pre-approved by HRCI"></td>
            <td align="left" valign="middle"><span style="font-size:10px;font-weight:normal;">This activity, &nbsp; <span style="font-size:12px;font-weight:bold;">ID No. 000000</span> has been approved for &nbsp;1.0 HR (General) recertification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification through HR Certification Institute® (HRCI®). Please make note of the activity ID number on your recertification application form. For more information about certification or recertification, please visit the HR Certification Institute website at &nbsp; <a href="https://www.hrci.org">www.hrci.org</a>. </span></td>
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    </tbody>
</table>
Enable/Disable: No
Hours: 1.0
Free Marketing Course: No