Ethics for Accountants: Delaware (Currently Unavailable)

Author: David H. Freed

CPE Credit:  4 hours for CPAs

This course meets the four-hour biennial ethics CPE requirement for CPAs in Delaware. It covers general ethics, ethics in business, ethics in accounting, the AICPA Code of Professional Conduct, case studies in ethics, the Sarbanes Oxley Act of 2002, and the Delaware Statutes and Rules and Regulations.

This course is approved by the Delaware State Board of Accountancy

Publication Date: April 2012

Course Sponsor: Beacon Hill Financial Educators
NASBA Sponsor No: 107615/QAS Sponsor No: 050

Designed For
CPA's requiring Delaware ethics.

Topics Covered

  • Overview of Ethics
  • AICPA Ethics
  • Sarbanes-Oxley Act of 2002
  • Delaware Statutes and Rules and Regulations

Learning Objectives

  • Define ethics; differentiate between being ethical and acting ethically
  • What are some of the ethical conflicts that exist in the business environment?
  • Differentiate between utilitarianism and deontology.
  • Explain how the ethics of care helps differentiate between right and wrong
  • Describe the most common forms of ethical issues that arise in business and ethical conflicts that are most commonly encountered in the accounting profession.
  • What are the driving forces behind the AICPA Code of Professional Conduct?
  • What are the core values of the accounting profession?
  • Differentiate between the principles and rules of the AICPA Code of Professional Conduct.
  • Give examples of how independence can be impaired in an attest service.
  • Differentiate between integrity and objectivity.
  • What are the major concerns regarding confidential client information?
  • Define contingent fees and commissions and when they are forbidden in accounting services.
  • List the primary reasons why the Sarbanes-Oxley Act was enacted.
  • List the services that are or are not prohibited by the Act.
  • Explain the meaning of the key terms applicable to the Delaware statutes and Board of Accountancy Rules.

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Regulatory Ethics (4 hours)

Program Prerequisites
None

Advance Preparation
None

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