Ethics for Maryland CPAs (4 hrs)

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. It also presents an approach –the threats and safeguards approach –to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized. A brief discussion of the AICPA’s Standards for Tax Service and the IMA’s Statement of Ethical Professional Practice are included.  Finally, some specific rules from the Maryland State Board are included.

Course Information

Price: $59
Course No. EMD04
Format: Online pdf (112 pages). Printed book available.
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 2017

Objectives

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 issues of corporate responsibility law (Sarbanes-Oxley act) that influence auditor independence.
• Identify licensing and disciplinary mechanisms within the profession.
• Identify the requirements of accountants as highlighted in the Maryland Laws and Regulations of the Board of Accountancy.

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