Maryland Ethics for CPAs

Maryland Ethics for CPAs
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Price: $39.99
Credits: 4
Prerequisite: None
Level: Overview
Model: ME01
Average Rating: Not Rated
Fields of study: Regulatory Ethics
Format: PDF


Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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This course is designed to meet the 4 hour ethics CPE requirement for Maryland CPAs. It covers standards of professional conduct and business practices adhered to by accountants 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 Sarbanes-Oxley Act and its impact on business ethics and the CPA’s responsibilities are summarized.

 

Chapter 1
ETHICS AND ETHICAL REASONING

After studying this chapter, you will be able to:

1. Define ethics.
2. Differentiate between amoral and ethical values.
3. List and characterize two systems of ethics.
4. Differentiate between legal versus ethical codes.
5. Discuss ethical reasoning used by accountants.
6. Illustrate ethical dilemmas encountered by accountants.

Chapter 2
AICPA CODE OF PROFESSIONAL CONDUCT

After studying this chapter you will be able to:

1. Differentiate between rulings and principles of the AICPA’ Code of Professional Conduct.
2. Briefly describe the six principles and list the eleven rules of the AICPA Code of Professional Conduct.
3. Outline ethics rulings on independence.
4. Resolve ethical dilemmas using the threats and safeguards approach, a conceptual framework.
5. List the key features of corporate responsibility law (Sarbanes-Oxley act) that influence auditor independence.
6. List consulting services prohibited by the Sarbanes-Oxley (SOX) Act of 2002.
7. Explain licensing and disciplinary mechanisms within the profession.
8. Outline the Standards for Tax Services.
9. Discuss cases of ethical violations.

Chapter 3
MARYLAND ETHICS

After studying this chapter you will be able to:

1. Discuss Maryland statutes and regulations governing the practice of public accountancy
2. Outline the professional ethics and conduct for Maryland CPAs.
3. Summarize the ethical concepts promulgated in the Code of Professional Conduct.

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