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Required ethics CPE: What does it mean for you?

FAQs about the requirement

Maryland's State Board of Public Accountancy enacted a continuing professional education mandate that requires Maryland CPAs to devote at least four hours of professional ethics as part of the minimum 80 hours reported to qualify for license renewal.

This is the only subject requirement for CPE. No carryover is allowed.

Effective date

The ethics CPE requirement took effect on Oct. 1, 2006.

Inactive CPAs

The ethics CPE requirement does not apply to renewals of inactive licenses. However, if a holder of an inactive license were to reactivate the license, the four hours of ethics training is required as part of the continuing education required by law.

Initial licensure

The ethics CPE requirement for new licensees would begin in the first two-year license term after initial renewal as part of the 80 hours of acceptable continuing education.

University / college credit

The self-study course "Professional Ethics: The AICPA's Comprehensive Course," which is required for licensure, may only be applied toward the fulfillment of the ethics CPE requirement if the CPA takes the course after licensure and the course contains new material to the extent that it contributes to the competence of the CPA after licensure.

Self-study / teaching / publishing

Existing rules regarding qualifying CPE apply to the new ethics requirement.

  • For teachers, lecturers or discussion leaders: Qualifying CPE credit will be included to the extent that it contributes to the licensee's professional competence. Repetitious presentation will be included only once.
  • For self-study: Such programs will qualify only if it is a formal program of learning that contributes directly to the professional competence of a CPA after he or she has been licensed.
Course content / providers
  • The Board of Accountancy has identified pertinent fields of study.
  • It is not the policy of the Board to pre-approve courses for continuing education credit.
  • Courses that contain ethics as only part of the program may not be sufficient to satisfy the ethics CPE requirement unless it can be demonstrated that the required hours of CPE are dedicated to ethics education.
Out-of-state education

Ethics training received in another state could satisfy Maryland's requirement if the out-of-state training covers applicable ethics standards, and not just state-specific content.

Documentation

CPAs can substantiate the completion of the ethics requirement by following the documentation requirements for the current 80 hours of CPE.

qualifying COURSES

The following courses qualify for Maryland's ethics CPE requirement.

qualifying ethics cpe

Ethics courses are offered as a benefit to members for only $115; non-members pay $215.

Join online today or call (800) 782-2036 and take advantage of the newest benefit of MACPA membership.

The MACPA has scheduled several programs to help Maryland CPAs meet the new ethics CPE requirement (see list above). Register for any program by visiting our online catalog or calling our Member Service Center at (800) 782-2036.

Pricing for MACPA members: Please note: The early bird fee for each session is $90 for members. The early bird fee will expire one month prior to the date of each event and then become $115. Register early!

Not an MACPA member? Then you're missing out on our newest member benefit: $90 ethics courses! In addition to all the other benefits of membership — legislative advocates representing your professional interests in Annapolis; special rates on CPE courses; updates and information through MACPA publications like The Statement; the support services of the MACPA Career Center and the Referral Bureau; networking opportunities; and discounts on books, insurance and other business solutions — we have a highly advantageous reason to become a member right now: ethics training at incredibly low prices. It may be the best reason of all to join MACPA.

  • Fact: Early registration rates for required ethics courses start at just only $90 for members.
  • Fact: The rate is $215 for non-members.
  • Fact: You don't have to be a CPA to figure out what a great deal you're getting by joining MACPA now.

CPAs residing and working in Maryland who are also licensed in Virginia, please note: It is a policy of the Virginia Board of Accountancy to accept the CPE requirements met by CPAs in their home states (where they live and work) as long as they are comparable to the requirement for 120 hours over 3 years.

 

Ethics self-study

Two new self-study ethics programs are now available. Get details and order here. >

On-site training

On-site solutions: Let us customize a cost-effective ethics solution for you. The MACPA and the Business Learning Institute offer many  programs that will meet the ethics requirements of various states. Please contact us if you are interested in bringing this training on-site. In addition to instructor-led training, we can offer a webcast solution for groups as small as five people. Do this training at your own office or a site of your choosing. Call us at (800) 782-2036.