ETDE
DELAWARE ETHICS FOR CPAS

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 which, 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 is approved by the Delaware Board of Accountancy (Board) and fulfills the requirement that as part of the biennial license renewal process, all Delaware accountancy permit holders are required to complete a four credit hours Delaware-specific ethics course approved by the Board in order to renew their permits. 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; recent changes to the AICPA Code of Professional Conduct; 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.

Major Topics:

  • Professional and ethical conduct requirements specifically applicable to Delaware CPAs
  • The core principles of professional conduct – integrity, objectivity, and independence
  • Recent changes to the AICPA Code of Professional Conduct
  • Principles and concepts which form the foundation of ethical behavior

Learning Objectives:

  • Understand and apply the professional and ethical conduct requirements specifically applicable to Delaware CPAs
  • Review the core principles of professional conduct – integrity, objectivity, and independence
  • Be aware of recent changes to the AICPA Code of Professional Conduct
  • Be familiar with the principles and concepts which form the foundation of ethical behavior

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
Level of Knowledge: Basic
Prerequisite: None
Advanced Preparation: None
Credits: 4
Field of Study: Ethics (Regulatory)(4)
CFP Credit: No




Live Seminar Course Schedule

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