Course Information
Ethics for Maryland
Course Information
| Title: | Ethics for Maryland |
|---|---|
| Category: | Ethics |
| Field of Study: | Regulatory Ethics |
| Course Code: | M175 |
| CPE Credits: | 4.0 |
| Price: | 49.00 |
Description
Description:
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:
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Objectives
Objectives:
- 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 provisions of the Sarbanes-Oxley Act that influence auditor independence.
- Recognize tax practice standards for members of the AICPA.
- Identify the requirements of accountants as highlighted in the Maryland laws and regulations.
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Profession
NASBA: Yes
QAS: Yes
CPA: Suitable for all CPAs
IRS: No IRS credit for Enrolled Agents.
Profession Identifiers: CPA