DE- Ethics for Delaware

Price: $39.00

CPE Credits: 4.0

Category:

Course Number: ESSDE

ethics for delaware

Description: 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. Also included are some cases of AICPA ethics violations. Chapter 3 discusses specific rules and regulations for Delaware CPAs.   This course is approved by the Delaware Board.  Table of Contents
Delivery Method: Online QAS Self Study.
Level: Overview.
Prerequisites: None
Advanced Preparation: None

AuthorDr. Jae Shim
Publication: March 2017
Format: PDF
Pages: 87
Passing Grade: 70%
Exam Policies: Exam may be retaken. Course must be completed within one year of purchase.
CPE Sponsor Info : NASBA/QAS #109234. Click here to view specific state approvals.

By the end of the course participants 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.

Description: 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. Also included are some cases of AICPA ethics violations. Chapter 3 discusses specific rules and regulations for Delaware CPAs.   This course is approved by the Delaware Board.  Table of Contents
Delivery Method: Online QAS Self Study.
Level: Overview.
Prerequisites: None
Advanced Preparation: None

AuthorDr. Jae Shim
Publication: March 2017
Format: PDF
Pages: 87
Passing Grade: 70%
Exam Policies: Exam may be retaken. Course must be completed within one year of purchase.
CPE Sponsor Info : NASBA/QAS #109234. Click here to view specific state approvals.

By the end of the course participants 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.
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