Ethical dilemmas in accounting can be challenging, often placing CPAs in complex situations where professional judgment is crucial. This Maryland ethics CPE course is designed to address these challenges by providing Maryland CPAs with a comprehensive understanding of professional ethics. Our CPA ethics CPE course covers not only the core values of the CPA profession but also the application of these values to ethical reasoning. The CPE ethics course delves into the Maryland Board of Public Accountancy Code of Professional Conduct and the AICPA Code of Professional Conduct, providing detailed insights into both. Using case studies, the course emphasizes practical scenarios, helping participants recognize ethical dilemmas from both an overall and a professional perspective. This 4-hour CPA ethics course equips Maryland CPAs with the knowledge and skills to navigate ethical challenges confidently, ensuring adherence to professional standards and regulations.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Recognize ethics from an overall and professional perspective; and
Recognize the regulations contained in the Maryland Board of Public Accountancy Code of Professional Conduct; and
Recognize the ethical standards contained in the AICPA Code of Professional Conduct.
Major Topics
Ethics Background
Public Expectations of the CPA's Responsibility
Code of Maryland Regulations 09.24.01.06
AICPA Code of Professional Conduct