Ethics for Connecticut (Currently Unavailable)

Author: Jae K. Shim

This is an ethics course for Connecticut CPAs 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. Also included are some cases of AICPA ethics violations.

Chapter 3 covers Connecticut Licensing Regulations and Codes.

Publication Date: June 2015

Topics Covered

• Ethics and Ethical Reasoning
• AICPA Code of Professional Conduct
• Connecticut State Board of Accountancy Regulations

Learning Objectives

• Recognize ethical reasoning used by accountants.
• Identify different principles and rules of the AICPA Code of Professional Conduct.
• Identify independence and objectivity issues.
• Recognize ethical standards and violations.
• Recognize Connecticut Statutes and Regulations of the Accountancy Board, including accounting standards and rules of conduct, requirements for certificates, continuing education and quality reviews.

Level
Overview

Instructional Method
Self-Study

NASBA Field of Study
Regulatory Ethics (4 hours)

Program Prerequisites
None

Advance Preparation
None