CPE Credit Hours: 4
Field of Study: Regulatory Ethics
Publication date: May 2023
This is an ethics course for Maryland 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.
This course also 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 understand the laws and regulations in Maryland State governing accountancy, and know where to access those laws and regulations.
This is a self-study CPE course.
Program level: Overview
Prerequisites: None
Advanced Preparation: None Required
Minimum Final Examination Passing Grade: 80%
Maximum Time Allowed to Complete Program: One Year from Date of Purchase
