Ethics for Delaware CPAs (Currently Unavailable)

Author: Pat Patterson

In this on-demand self study course, Pat Patterson discusses ethics related to the practice of accounting including the AICPA's professional conduct and the Delaware State Board of Accountancy's statutes and administrative rules.

Publication Date: June 2018

Designed For
CPAs that have clients and/or practice in the state of Delaware.

Topics Covered

• Ethics and Ethical Reasoning
• Delaware Laws & Rules for the CPA
• Ethical Requirements of Licensed CPAs in Delaware
• AICPA Code of Professional Conduct
• Case Studies
• Ethics vs. Morals

Learning Objectives

• Recognize ethical reasoning used by accountants
• Identify different principles and rules of the AICPA Code of Professional Conduct
• Identify independence and objectivity issues
• Recognize ethical standards and violations
• Identify Delaware statutes and regulations governing the practice of public accountancy
• Recognize professional ethics and conduct for Delaware CPAs
• Differentiate the duties to be carried out by the Board or its individual members
• Identify the state requirements required for each reporting period
• Recognize how to apply for a CPA certificate after passing the uniform certified public accountant examination
• Identify when to submit a summary of continuing professional education attendance on a Board-approved log for a random state audit
• Recognize the role of the CFO and controller of a company faced with ethical dilemmas and business decision implications

Level
Overview

Instructional Method
Self-Study

NASBA Field of Study
Regulatory Ethics (4 hours)

Program Prerequisites
None

Advance Preparation
None