Ethics  |  Format: Flash

Ethics for Delaware - 2019

Course Overview
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.

Section 9 discusses specific rules and regulations for Delaware CPAs.

Learning Objectives
Upon successful completion of this segment, you should be able to:

  • 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.
  • Identify Delaware statutes and regulations governing the practice of public accountancy.
  • Recognize professional ethics and conduct for Delaware CPAs.

       
    Catalog Number: 99ETHDE-19
    CPE Credits: 4 Registry / 4 QAS
    Author: Steve Spafford, CPA
    Prerequisites/
    Advanced Preparation:
    None
    Course Level: Overview
    Field of Study: Regulatory Ethics
    Content Partner: SmartPros Ltd.
    QAS: QAS Certified based on 50 minute hours.
    Course Type: Self-Study
    Minimum Passing Grade: 70%
    Soft/Hardware Reqs.:  Adobe Acrobat® Reader for the .pdf files
     56k or Greater Internet Connection
     Modern DHTML Compatible Browser
     Ram: 256 MB minimum
     Windows or Mac OS
    Release/Expiration Dates: Oct 09, 2019 / Oct 09, 2021

     

     

     

     

     

     

  • http://education.smartpros.com/includes/cpe/coursedetail.asp?CPECatalogID=25557&CourseID=18619