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 2024

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