Upon successful completion of this course, participants will be able to:

• 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.