Meet Your Year-end CPE Requirements with IMA's New NASBA-approved Ethics Course
IMA®'s certified members now have a new way to earn their mandatory CPE credits in ethics before year end. IMA recently introduced Earnings Management and a Case of Ethics, the fifth title in its popular online self-study IMA Ethics Series. The new course is NASBA-approved and offers two (2.0) CPE credits.
As a text-based course, Earnings Management and a Case of Ethics features the work of two articles, one of which is the winning entry in the 2010 Carl Menconi Case Writing Competition. This annual IMA-sponsored competition recognizes a business ethics case with specific application to management accounting and finance issues and that uses the IMA Statement of Ethical Professional Practice as a reference or guidance tool.
The award-winning case was written by Marty Stuebs, CMA®, CFM®, CPA, assistant professor at Baylor University’s Hankamer School of Business. Published in the July 2010 issue of Strategic Finance, the case is titled "Lorman Lumber Co.: What 'Wood' You Do?" and discusses the economic, legal, and moral issues surrounding a lumber company and whether it should continue to release creosote and PCP chemicals into a neighboring river.
The second article in the course was published in the Fall 2009 issue of Management Accounting Quarterly. It compares the perceptions of accounting students and accounting professionals about the ethics of earnings management.
To access Earnings Management and a Case of Ethics, please visit IMA's website and log in using your member ID and Password. Visit it the IMA Learning Center at http://imalc.mycrowdwisdom.com/diweb/catalog/item/id/6544. A 180-day subscription to the course is available to IMA members for $45 ($60 for non-members).
Other titles in the IMA Ethics Series include (1) Embracing Ethics, (2) Corporate Ethics: From Policy to Practice, (3) Success Without Compromise, and (4) Fraud in Financial Reporting. All are available on the IMA Learning Center at http://imalc.mycrowdwisdom.com/diweb/catalog?dp=0&q=ethics&f1=1.
For additional information on IMA’s more than 300 NASBA-approved continuing professional development offerings, please visit the IMA Learning Center at http://imalc.mycrowdwisdom.com/diweb/catalog/b/1158.