Surgent's Delaware Ethics for CPAs

Overview

Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built. Without it, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course has been updated for recent amendments to the Licensure Law, is approved by the Delaware Board of Accountancy (Board) and fulfills the DE State Board of Accountancy biennial four-credit-hour ethics course requirement for permit renewals. This course includes a detailed review of professional and ethical conduct requirements specifically applicable to Delaware CPAs; an overview of the core principles of professional conduct – integrity, objectivity, and independence; the AICPA Code of Professional Conduct, including recent updates; and a brief look at the principles and concepts which form the foundation of ethical behavior. The primary objective of this course is to provide a formal program of learning which contributes directly to the professional competence of Delaware accountancy permit holders.

Highlights

• Professional and ethical conduct requirements specifically applicable to Delaware CPAs, including 2016 amendments to the Delaware Licensure Law
• The core principles of professional conduct -- integrity, objectivity, and independence
• The AICPA Code of Professional Conduct
• Principles and concepts which form the foundation of ethical behavior

Prerequisites

None

Designed For

All Delaware accountancy permit holders required to complete a four credit hours Delaware-specific ethics course approved by the Board in order to renew their permits

Objectives

• Understand and apply the professional and ethical conduct requirements specifically applicable to Delaware CPAs, including 2016 amendments to the Delaware Licensure Law
• Review the core principles of professional conduct -- integrity, objectivity, and independence
• Be familiar with the AICPA Code of Professional Conduct
• Be familiar with the principles and concepts which form the foundation of ethical behavior

Preparation

None