Overview
This 4-hour course is designed to meet the 4-hour professional 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 09.24.01.06 is covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize the material.
Learning Objectives:
- 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
Instructional Method: Self-Study
Review Date: 01/11/2023
Required Components: Written Materials
CPE Final Exam Required Passage Grade: 70%
Please Note: This course must be completed within 1 year of the date of receipt of this course for CPE Credit.
Prerequisites: None
Level: Overview
NASBA Category: Ethics
Recommended CPE: 4 Hours
For more information regarding administrative policies such as refunds, cancellations, and complaints, please contact FurtherEd at 866-273-0717.
FurtherEd 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.