Ethics

MARYLAND ETHICS - DOWNLOADABLE PDF 

This course fulfills the four-hour ethics requirement mandated by the Board of Accountancy. It discusses the AICPA’s Code of Conduct, which Boards of Accountancy generally require their licensees to abide by even when not a member of the AICPA. The Code of Conduct was promulgated by the AICPA to give guidance and prescribe ethical conduct parameters for all CPAs, regardless of career path.

This course also discusses the topic of independence, as promulgated by both the AICPA and the SEC/PCAOB.

Finally, this course discusses ethical guidance for tax practitioners. Specific topics discussed include Circular 230, as well as additional ethical requirements mandated by the AICPA and the Treasury Department.


Recommended CPE Credit:
  4 Hours


Course Prerequisite:
None

Course Level: Basic

Field of Study:
 Regulatory Ethics

Format: Downloadable PDF



 Course No.PriceQuantity
Course and Exam
PDFMDE $ 65


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