On-Demand

8 CPE

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

Need Your Maryland CPA License? Start Here.

On-Demand
8 CPE

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.

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

Upon completion of this course, the platform will automatically forward your certificate of completion to the State Board on your behalf.

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.

Course Author: Catherine R. Allen, CPA

Learning Objectives

  • Recall the general standards, compliance with standards, and accounting principles rules in the AICPA Code of Professional Conduct.
  • Recall how to respond to pressure when preparing and reporting information.
  • Identify the steps for evaluating a conflict of interest.
  • Recognize the fundamental concepts underlying the “Independence Rule” in the AICPA Code of Professional Conduct and Identify situations in which the independence rules apply to you and your family.
  • Identify the requirements for performing nonattest services for an attest client and Recall the types of business relationships with clients that create threats to independence.
  • Indicate AICPA ethics interpretations on integrity, objectivity, confidentiality, and advertising.
  • Identify the SEC, PCAOB, GAO and other regulatory and independence rules.

Major Topics

  • Introduction to the AICPA Code of Professional Conduct
  • Conceptual framework of the AICPA Code of Professional Conduct
  • Independence rules from the AICPA and other regulators
  • Ethics rules per the AICPA and the U.S. Government
  • Activities that discredit the profession
  • Ethics interpretations issued by PEEC

CPE Credits Available

8 CPE
8
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

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  • MACPA Non-Member

    $ 270 270
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