Text Based

Ethics for Delaware - 2019 ( Text Based)

Created on June 14, 2019

Beginner

Overview

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.

Chapter 3 discusses specific rules and regulations for Delaware CPAs.


Learning Objectives:

  1. Recognize ethical reasoning used by accountants
  2. Identify differently principles and rules of the AICPA Code of Professional Conduct
  3. Identify independence and objectivity issues
  4. Recognize ethical standards and violations
  5. Identify Delaware statutes and regulations governing the practice of public accountancy
  6. Recognize professional ethics and conduct for Delaware CPAs

Instructional Method: Self-Study

Review Date: 06/14/2019


Required Components: Written Materials

CPE Final Exam Required Passage Grade: 70%

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


Field of Study: Regulatory Ethics

Level of Knowledge: Overview

CPE: 4

Prerequisites: None

Advanced Knowledge: None


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FurtherEd is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of the individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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