Ethical dilemmas in accounting can be challenging, often placing CPAs in complex situations where professional judgment is crucial. This course is designed to address these challenges by providing Maryland CPAs with a comprehensive understanding of professional ethics. It covers not only the core values of the CPA profession but also the application of these values to ethical reasoning. The course delves into the Maryland Board of Public Accountancy Code of Professional Conduct and the AICPA Code of Professional Conduct, providing detailed insights into both. Using case studies, the course emphasizes practical scenarios, helping participants recognize ethical dilemmas from both an overall and a professional perspective. This 4-hour course equips Maryland CPAs with the knowledge and skills to navigate ethical challenges confidently, ensuring adherence to professional standards and regulations.