Maryland Ethics for CPAs

Course Description:

This course is designed to meet the 4 hour ethics CPE requirement for Maryland CPAs. It also covers standards of professional conduct and business practices adhered to by accountants in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession.

Learning Objectives:

Upon successful completion of this course, participants will be able to:

• Discuss ethical reasoning used by accountants
• Briefly describe the six principles of the AICPA’s Code of Professional Conduct
• Discuss Maryland statutes and regulations governing the practice of public accountancy
• Outline the professional ethics and conduct for Maryland CPAs
• Summarize the ethical concepts promulgated in the Code of Professional Conduct