Ethical Obligations and Decision-Making in Accounting 2nd Edition by Steven Mintz, Roselyn Morris

Exercise 5

States require accounting students, CPA candidates, and licensed CPAs to complete different forms of ethics education. Go to the Internet and look up the rules and regulations of the state board of accountancy in your state. Does your state have a requirement to complete a specified number of hours in ethics education prior to taking the CPA Exam? Is there a separate examination in ethics given after passing the Uniform CPA Exam prior to licensing? What are your state’s requirements with respect to continuing education in ethics? That is, do licensees have to complete a specified number of hours of continuing education in ethics as a condition of re-licensing?  Prioritize the importance of these three sets of ethics requirements. Do you believe they should help to minimize instances of ethical violations by licensed CPAs or are they just to be able to say that a state attempts to control unethical behavior?