Ethics for Maryland

Course Information

(No Reviews Yet)
Title: Ethics for Maryland
Category: Ethics
Field of Study: Regulatory Ethics
Course Code: E023-0361
CPE Credits: 4.0
Price: 39.95



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. 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.

Delivery Method: Online Interactive Self Study

Level: Overview

Prerequisites: None

Advanced Preparation: None

Course Details

Category: Ethics

Field of Study: Regulatory Ethics

Passing Score: 70%

Technical Details:

For More Detail:

If you are unable to view PDF then right click the mouse and click save link as



Chapter 1: Ethics and Ethical Reasoning 1. Recognize ethical reasoning used by accountants. Chapter 2: AICPA Code of Professional Conduct 1. Identify different principles and rules of the AICPA Code of Professional Conduct. 2. Identify independence and objectivity issues. 3. Recognize ethical standards and violations. Chapter 3: Other Ethical Standards and Maryland Rules 1. Identify the key issues of corporate responsibility law (Sarbanes-Oxley act) that influence auditor independence. 2. Identify licensing and disciplinary mechanisms within the profession. 3. Identify the requirements of accountants as highlighted in the Maryland Laws and Regulations of the Board of Accountancy.

For More Objectives:

If you are unable to view PDF then right click the mouse and click save link as



QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

Profession Identifiers: CPA