On-Demand

8.5 CPE Credits

Professional Ethics: The American Institute of Certified Public Accountants’ Comprehensive Course (For Licensure)

Need Your Maryland CPA License? Start Here.

On-Demand
8.5 CPE Credits

Gain knowledge for analyzing ethical matters generally, and for evaluating matters that the AICPA code does not specifically address using the code’s conceptual frameworks. Ethical principles and independence requirements to uphold honesty, objectivity, and professional conduct are examined for accounting and finance professionals earning their CPA license.

To earn your Maryland CPA certificate, the State Board of Public Accountancy requires all candidates to complete Professional Ethics: The AICPA’s Comprehensive Course. This self-paced, online course delivers essential guidance on the AICPA Code of Professional Conduct and lays the groundwork for the ethical and professional standards every CPA must uphold.

✅ Required by the Maryland State Board of Public Accountancy
✅ Self-study format—complete on your schedule
✅ Must be passed with a score of 90% or higher
✅ Your first step toward licensure

MACPA is here to support you every step of the way. Make sure you’re meeting all requirements and building a strong foundation for your CPA career.

Learning Objectives

  • Recall ethical rule setters and methodologies for analyzing ethical matters.
  • Recognize the interpretations of the "Integrity and Objectivity" rule.
  • Identify the provisions of professional conduct.
  • Recall how independence rules apply to personal matters.
  • Recognize rules for a firm's independence.
  • Recognize SEC and PCAOB independence rules.
  • Identify ethical regulatory requirements of other regulators.
  • Identify ethics rules for the tax practice.

Major Topics

  • AICPA Code of Professional Conduct and its Conceptual Framework
  • Ethics and independence rules from the AICPA and other regulators, including the U.S. government
  • Activities that discredit the profession
  • Ethics interpretations issued by PEEC
  • NOCLAR
  • AICPA Statements on Standards for Tax Services (SSTSs)
  • U.S. Treasury Department’s Circular No. 230
  • Internal Revenue Service (IRS) penalty provisions

CPE Credits Available

8.5 CPE Credits
8.5
Regulatory Ethics

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Ethics

Prerequisites

None

Advanced Preparation

None

Intended Audience

  • Accounting and finance professionals earning a CPA license
  • CPAs maintaining their CPA license

Provider

AICPA

Purchase This Course

  • MACPA Member

    $ 250 250
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  • MACPA Non-Member

    $ 320 320
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