Ethics for Maryland CPAs (4 hrs)

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Course Description

Ethics for Maryland CPAs

Ethics for Maryland is an ethics course for Maryland CPAs covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. The course covers the AICPA Code of Professional Conduct and presents an approach – the conceptual framework approach – to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics and the CPA’s responsibilities are summarized. A brief discussion of the AICPA’s Standards for Tax Service is included along with some specific rules from the Maryland Board of Public Accountancy. Finally, it identifies different disciplinary systems within the profession and provides guidance on how to respond to an ethics inquiry from the AICPA. It includes examples to illustrate the application of various ethical standards. After completing this course, participants will have an understanding of the laws and regulations in Maryland State governing accountancy, where to access those laws and regulations.

Course Information

Price: $39

Course No. EMD04
Format: Online pdf (152 pages). Printed book available.
Instructional Delivery Method: QAS Self-Study
Prerequisites: None
Advance Preparation: None
Level: Overview
CPE Credit: 4 hrs.
Field of Study: Regulatory Ethics
Course expiration:  You have one year from date of purchase to complete the course.
Course Revision Date: May 2023


After completing this course, you will be able to:

• Recognize ethical reasoning used by accountants.
• Identify different principles and rules of the AICPA Code of Professional Conduct.
• Identify independence and objectivity issues.
• Recognize ethical standards and violations.
• Identify the key provisions of the Sarbanes-Oxley Act that influence auditor independence
• Recognize tax practice standards for members of the AICPA
• Identify the requirements of accountants as highlighted in the Maryland Laws and Regulations

Ratings and Reviews

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1 Ratings
What's your experience? We'd love to know!
John Payne
Posted 3 years ago
Great refresher in Ethics

This course is a good refresher in Ethics.

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