Professional Ethics for Maryland CPAsCode: 27-PEMD

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Course Details

88 pages

Course Overview:

This 4-hour course is designed to meet the 4-hourprofessional ethics CPE requirement for Maryland CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. The Maryland Board of Public Accountancy Code of Professional Conduct found in the Code of Maryland Regulations 09.24.01.06is covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material.

Learning Objectives

Upon completion of this course, you should be able to:

  • Recognize ethics from an overall and professional perspective

  • Recognize the regulations contained in the Maryland Board of Public

    Accountancy Code of Professional Conduct

  • Recognize the ethical standards contained in the AICPA Code of Professional Conduct

Prerequisites: None

 Level: Overview

NASBA Category: Ethics

Recommended CPE: 4 Hours

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American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

 

NASBA QAS Sponsor number 108096