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7/31/2014
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Course 271016- Maryland Ethics
  Final Exam
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271016v - Maryland Ethics

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Ethics
4 CPE Credit Hours

7/31/2014
Final Exam
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Read 'Chapter 1: Ethics And Ethical Reasoning' & answer the following question(s):
1. Ethics is focused on
Read 'Chapter 2: Ethical Reasoning and Accountants' & answer the following question(s):
2. Which of the following statements best explains why the accounting profession has found it essential to promulgate ethical standards and to establish means for ensuring their observance?
3. Which of the following most completely describes how independence has been defined by the accounting profession?
4. According to the ethical standards of the profession, which of the following acts is generally prohibited?
5. In which of the following circumstances would a CPA who audits XM Corporation lack independence?
6. According to the ethical standards of the profession, which of the following acts is generally prohibited?
7. In accordance with the AICPA’s Statements on Standards for Tax Services, when a reasonable basis exists for omission of an answer to an applicable question on a tax return
8. Which of the following bodies ordinarily would have the authority to suspend or revoke a CPA's license to practice public accounting?
9. Inclusion of which of the following statements in a CPA's advertisement is not acceptable pursuant to the AICPA Code of Professional Conduct?
10. The PCAOB was established by
Read 'Chapter 3: Conclusions and Implications' & answer the following question(s):
11. Independence is considered to be impaired if a licensee obtains
12. The competence and technical standards would be compromised if a licensee
13. It is legal for a Maryland licensee to
14. A licensee may advertise and solicit accounting business by
15. Courses that contribute to the required 27 hours of the required accounting course required prior to making application for the CPA license must include courses in
16. Business ethics courses need not examine issues related to
17. A Limited Liability Corporation (LLC) practicing public accounting in Maryland needs to have
18. Renewal fees are set by law and regulation for the individual inactive CPA in Maryland and are
19. An institute recognized and approved to develop professional programs for continuing professional education for CPAs required by the Board of Accounting in Maryland includes
20. The Board will accept courses for continuing professional education (CPE) which are
Read 'Chapter 4: Definitions' & answer the following question(s):
Read 'Chapter 5: Culture, Motivation, Power, and Business Ethics' & answer the following question(s):
Read 'Chapter 6: AICPA’s Code of Professional Conduct' & answer the following question(s):
Read 'Chapter 7: Interpretations and Rulings' & answer the following question(s):
Read 'Chapter 8: Corporate Responsibility law (Sarbanes-Oxley act)' & answer the following question(s):
Read 'Chapter 9: Standards of Ethical Conduct for Practitioners' & answer the following question(s):
Read 'Chapter 10: Maryland Ethics' & answer the following question(s):
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