Course ID: ETHICSDE

Professional Ethics for Delaware CPAs

Delaware requires all active licensed accountants to take an ethics course once every two years. This course has been approved by the Board of Accountancy as qualifying to meet the requirement. The AICPA’s Professional Ethics Executive Committee (PEEC) clarified, revised and codified the AICPA Code of Professional Conduct in 2014 and has made many changes since then. In this program, the Code is used as a basis for discussing regulatory ethics. The program will address ethics rules applicable to CPAs in public practice, those in business, and others. Recent changes, interpretations, and non-authoritative guidance issued by PEEC will be discussed along with the most recent Delaware state laws and regulations.


LEARNING OBJECTIVES
  • Participants will be able to:
  • Understand the AICPA Code of Professional Conduct, along with recent changes
  • Identify ethical threats and safeguards associated with members practicing in public practice, in business, or applicable to other members
  • Identify the AICPA Code of Professional Conduct rules that are applicable to all members, including those in public practice and business
  • Explain and apply the AICPA Code of Professional Conduct rules applicable to integrity and objectivity, independence, general standards, acts discreditable, commissions and referral fees, advertising, confidential information, and form of organization and name
  • Understand the importance of and differences between the AICPA Code of Professional Conduct and Delaware state laws and regulations

MAJOR TOPICS
  • The conceptual framework
  • Confidentiality and conflicts of interest
  • Issues impacting attest services, including independence
  • Issues impacting non-attest practices and engagements
  • Issues impacting CPAs in industry
  • Delaware state laws and regulations

DESIGNED FOR
Active licensed CPAs in public practice or industry.

FIELD OF STUDY
Regulatory Ethics

PREREQUISITES
Basic knowledge of professional ethics rules and regulations

COURSE PRODUCER
Loscalzo Associates

CPE CREDITS
4.0

LEVEL
Basic
 

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