Following is a transcript of a question and answer highlighting frequent inquiries sent to the MACPA Professional Ethics Task Force. Responses to the inquiries have been tailored to specific questions presented and may not consider all of the unique circumstances that are part of an ethical inquiry. Attempt your own answer before reading the “unofficial” opinion of the Task Force.

My biggest audit client is a lumber company. I have to photograph (from a rented Cessna) and later count the inventory of uncut logs as it floats down the river. I am taking both photography courses and flying lessons. Because this is a necessary audit procedure, I am sure that these classes (all taught by CPAs) qualify as “A & A” CPE credits. During the flight back, the pilot, an ordained minister, lectured me for 30 minutes about what she believes is a general societal weakening of business ethics. Will this qualify as MACPA Ethics CPE or would she have to be a CPA as well?

Sorry. Neither minister-led nor CPA-led courses will qualify for CPE unless the topics are Qualifying Continuing Education Subjects, as determined by the State Board of Accountancy, not by the MACPA. In addition, CPE classes must be 50-minutes minimum with formal attendance taking. In general, offerings from the AICPA and state societies will qualify; designated business and accounting classes from universities will probably qualify; seminars hosted by CPA firms, law firms, insurance agents and stockbrokers may or may not qualify; and yoga, pottery, motorcycle repair and needlepoint classes (regardless of the relevance you perceive to your particular practice) will not qualify. When in doubt, contact the State Board at 517.241.9249.