Ethics for Delaware - 2017 (Text Based)

This is a Delaware ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach --the threats and safeguards approach –to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA’s responsibilities are summarized.


Learning Objectives

I. Recognize ethical reasoning used by accountants.
II. Identify different principles and rules of the AICPA Code of Professional Conduct.
III. Identify independence and objectivity issues.
IV. Recognize ethical standards and violations.
V. Identify Delaware statutes and regulations governing the practice of public accountancy.
VI. Recognize professional ethics and conduct for Delaware CPAs.


Instructional Method: Self-Study

Review Date: 03/20/2017


Required Components: Written Materials

CPE Final Exam Required Passage Grade: 70%

Please Note: This course must be completed within 1 year of date of receipt of this course for CPE Credit.


Field of Study: Ethics

Level of Knowledge: Overview

CPE : 4 CPE

Prerequisite: None

Advanced Preparation: None


For more information regarding administrative policies such as refunds, cancellations and complaints, please contact FurtherEd at 866-273-0717.