Ethics and independence
maryland's ethics cpe requirement
Maryland CPAs are now required to take four hours of ethics-related CPE every two years. Get answers to your questions about this requirement and a list of qualifying courses here »
ethics how-to guide
How to file a complaint, how to respond to a complaint, and what happens after a complaint is filed.
ethics frequently asked questions
These FAQs address some common issues.
macpa's professional ethics committee
Includes details on how to contact committee members.
violations and judgments
Volations involving MACPA members are posted here.
MACPA bylaws
Download the bylaws in their entirety.
aicpa code of professional conduct
Updated for all recent official releases.
LAWS AND REGULATIONS GOVERNING MARYLAND CPAs
Maintained by the State Board of Public Accountancy.
other aicpa ethics resources
Provided by the AICPA's Professional Ethics Division.
aicpa's plain-english guide to independence
Download the complete guide in MS Word format.
ethics referral line
Members of the MACPA's Ethics Committee are available to address your ethics-related inquiries. Call the MACPA's Member Service Center at
non-attest services
These resources provide guidance to understanding and implementing Interpretation 101-3, Performance of Non-Attest Services.
guidance on outsourcing
ethics news / articles
macpa reform resources
Our white paper on accounting reform, links to new rules and other important information.