Ethics for Delaware

Course Description

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

• a:4:{i:0;s:48:"Recognize ethical reasoning used by accountants.";i:1;s:82:"Identify different principles and rules of the AICPA Code of Professional Conduct.";i:2;s:45:"Identify independence and objectivity issues.";i:3;s:43:"Recognize ethical standards and violations.";}
• a:2:{i:0;s:88:"Identify Delaware statutes and regulations governing the practice of public accountancy.";i:1;s:60:"Recognize professional ethics and conduct for Delaware CPAs.";}

Final examination expiration date:

The program participant will have one year from the date of purchase to complete the course and final examination.