Professional Ethics for Delaware CPAsCode: 27-PEDEL

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Course Details

92 pages

Course Overview:

This 4-hour course is designed to meet the 4-hourboard-approved Delaware specific ethics CPE requirement for Delaware CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. Selected rules of the Regulations of Delaware Administrative Code found in Title 24, Chapter 100 and selected statutes of the Delaware Code, Title 24, Chapter 1are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material.

Learning Objectives

Upon completion of this course, you should be able to:

  • Recognize ethics from an overall and professional perspective

  • Recognize the regulations contained in the Delaware Board of Accountancy rules

  • Recognize the rules applicable to CPAs in the Delaware Code, Title 24, Chapter 1

  • Recognize the ethical standards contained in the AICPA Code of Professional Conduct

Presentation Method: Self-Study

Category: Regulatory Ethics

CPE credit: 4 Hours

Program Level: Update

Advance Preparation: None

Exam expiration date: Participants must submit exams for grading within one year from the date of purchase

 

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American CPE, Inc. 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 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

 

NASBA QAS Sponsor number 108096