Upon successful completion of this course, participants will be able to: Describe the different principles contained within the AICPA Code of Professional Conduct. Specify the different types of harassment. Describe the types of discreditable acts stated in the AICPA Code of Professional Conduct. Explain the accountant's obligations related to the release of confidential information. Specify the policies that may apply to the release of confidential information. Identify the characteristics of false or misleading promotional efforts. Describe the obligations of the accountant in relation to the delivery of records to a client. Specify the obligations of the accountant in regard to conflicts of interest. Describe the different types of threats to an accountant's ability to comply with the AICPA Code of Professional Conduct. Specify the licensing requirements for Maryland. Recall the reactivation procedure for an inactive status Maryland licensee. Recall the Maryland criteria for suspending or revoking a license. Cite the Maryland reporting requirements for the different types of CPA firm organizational structures. Describe the Maryland approval process for a peer reviewer. Specify the circumstances under which an auditor's independence is considered to be impaired in Maryland. Identify the restrictions imposed on the confidentiality of client information in Maryland. State the authorized naming conventions for a CPA firm in Maryland. State the reporting requirements for a Maryland CPA firm that intends to advertise its services on an Internet webpage.

Public Interest Principle Failure to File a Tax Return or Pay a Tax Liability Conflicts of Interest Due Care Ethical Conflicts Ethical Standards in Tax Practice The Conceptual Framework Maryland Board of Public Accountancy Laws and Regulations