A Back and Forth Discussion of Ethics for Connecticut CPAs

Author: Allison McLeod

Ethical decision‑making remains one of the most complex responsibilities of today’s CPA. This course provides Connecticut CPAs with a practical and engaging exploration of ethical duties, professional judgment, and the dilemmas accountants routinely encounter. Through real‑world case studies, interactive discussion points, and analysis of both the AICPA Code of Professional Conduct and Connecticut’s state‑specific regulations, participants will gain clarity on how to navigate conflicts between employer expectations, client pressures, and the overriding duty to protect the public interest.

The course examines common ethical pitfalls, the ‘clean hands’ dilemma, conflicts of interest, independence considerations, confidentiality challenges, and consequences of noncompliance. Participants will walk away with actionable frameworks for evaluating ethical dilemmas, understanding regulatory requirements, and strengthening professional integrity in everyday practice.

Publication Date: February 2026

Designed For
This course is designed for accounting and finance professionals who must comply with Connecticut’s ethics requirements or who regularly face ethical decision‑making responsibilities.

Topics Covered

• Ethics, morals, and professional values in the CPA profession
• The ‘clean hands’ dilemma and ethical conflicts
• AICPA Code of Professional Conduct: structure, principles, and rules
• Connecticut CPA ethics rules, practice standards, and board authority
• Independence, integrity, objectivity, and conflicts of interest
• Confidentiality, client records, and permissible disclosures
• Impact of ethics violations and disciplinary case studies
• Real‑world ethical dilemmas involving financial reporting, tax services, and advisory work
• Case studies: auditor misconduct, corporate fraud responses, and ethical failures
• Frameworks for evaluating and resolving ethical dilemmas

Learning Objectives

• Determine the appropriate course of action when ethical responsibilities conflict with client or employer directives
• Explain the CPA’s duty to the public and how it supersedes organizational or client pressures
• Describe the ethical obligations imposed by the AICPA Code of Professional Conduct and the Connecticut State Board of Accountancy
• Recognize key provisions, intent, and application of both national and Connecticut‑specific ethics rules
• Apply ethical frameworks to analyze and resolve real‑world ethical dilemmas faced by accounting professionals
• Identify behaviors, decisions, and circumstances that may constitute violations of the Code or state regulations

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Regulatory Ethics (4 hours)

Program Prerequisites
None

Advance Preparation
None