Professional Ethics for Massachusetts CPAs (CPE Course)

CPE Credit: 4 hours

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $40

Course Description
This course is designed to meet the 4-hour professional ethics CPE requirement for Massachusetts CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning.  The applicable rules promulgated by the Massachusetts Board of Public Accountancy found in 252 CMR 2.00 and 252 CMR 3.00: Code of Ethics and Rules of Professional Conduct are covered in detail.  The AICPA Code of Professional Conduct is also addressed.  Case studies are utilized throughout the course to emphasize material.

Author: Mill Creek Publishing

Course Number: ET1050

Learning Objectives

  • Define ethics from an overall and professional perspective
  • Describe the ethical standards contained in the Massachusetts Board of Public Accountancy rules
  • Describe the ethical standards contained in the AICPA Code of Professional Conduct

            Level: Overview

            Instructional Method: QAS Self-Study

            NASBA Category: Regulatory Ethics

            Prerequisites: None

            Advance Preparation: None

            Program Registration Requirements: Click on "Purchase Course" near the top of this page 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.


            AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

            The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

            AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.