Accountant Ethics for Maryland
The Accountant Ethics for Maryland course explores the AICPA Code of Professional Conduct and the Maryland Board of Public Accountancy rules and regulations. The course includes the applicable portions of Section 2 of the Annotated Code of Maryland, as well as Section 09.24 of the Board’s regulations. Examples are used throughout the course materials to illustrate various ethics and regulatory concepts.
Format
PDF Course
Level
Overview
Duration
4 Hours
Course Information
Author: Steven Bragg
Course Number: ET1039
Learning Objectives
- 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.
Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Regulatory Ethics
Prerequisites: None
Advance Preparation: None
Latest Review Date: January 2026
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.