CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS
Self-Study

Ethics for Maryland

Individual
Teams

$145.00$175.00

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CPE Credits

5 Credits: Regulatory Ethics
Course Level
Overview
Format
Self-Study

Course Description

This is a Maryland ethics CPE course for Maryland CPAs 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 CPE ethics 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, our CPA ethics CPE course identifies different disciplinary systems within the profession and provides guidance on how to respond to an ethics inquiry from the AICPA. The CPA ethics course includes examples to illustrate the application of various ethical standards. After completing this ethics CPE course, participants will have an understanding of the laws and regulations in Maryland State governing accountancy, and where to access those laws and regulations.

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Learning Objectives

After completing this course, you will be able to:

Chapter 1

  • Recognize ethical reasoning used by accountants.

Chapter 2

  • Identify different principles and rules of the AICPA Code of Professional Conduct;
  • Identify independence and objectivity issues; and
  • Recognize ethical standards and violations.

Chapter 3

  • Identify the key provisions of the Sarbanes-Oxley Act that influence auditor independence;
  • Recognize tax practice standards for members of the AICPA; and
  • Identify the requirements of accountants as highlighted in the Maryland laws and regulations.
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Course Specifics

Course ID
423326920
Revision Date
June 5, 2023
Prerequisites

There are no prerequisites.

Advanced Preparation

None

Number of Pages
160

Compliance Information

NASBA Provider Number: 103220

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

For many years, Delta CPE LLC has offered a wide variety of continuing education courses for financial professionals. Topics covered by Delta’s courses include accounting, financial management, budgeting, investments, financial statement reporting, business management, IFRS, ethics, valuations, real estate, and business writing. The diversity and breadth of Delta’s course offerings make the company a prolific and unique contributor to the CPE world. Delta’s well-credentialed authors and contributors have also been published in numerous academic and professional journals and quoted by some of the leading financial media outlets.