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Kaplan University School of Professional and Continuing Education Kaplan University School of Professional and Continuing Education

Professional Ethics for Delaware CPAs (ETHICSDE4)

4-Hour Program

WHY ATTEND THIS COURSE?

Delaware requires all active licensed accountants to take an ethics course once every two years. This course has been approved by the Board of Accountancy as qualifying to meet the requirement.

The AICPA’s Professional Ethics Executive Committee (PEEC) clarified, revised and codified the AICPA Code of Professional Conduct in 2014 and has made many changes since then. In this program, the Code is used as a basis for discussing regulatory ethics. The program will address ethics rules applicable to CPAs in public practice, those in business, and others. Recent changes, interpretations, and non-authoritative guidance issued by PEEC will be discussed along with the most recent Delaware state laws and regulations.

DESIGNED FOR...

Active licensed CPAs in public practice or industry.

OBJECTIVE

Participants will be able to:

  • Understand the AICPA Code of Professional Conduct, along with recent changes
  • Identify ethical threats and safeguards associated with members practicing in public practice, in business, or applicable to other members
  • Identify the AICPA Code of Professional Conduct rules that are applicable to all members, including those in public practice and business
  • Explain and apply the AICPA Code of Professional Conduct rules applicable to integrity and objectivity, independence, general standards, acts discreditable, commissions and referral fees, advertising, confidential information, and form of organization and name
  • Understand the importance of and differences between the AICPA Code of Professional Conduct and Delaware state laws and regulations

MAJOR SUBJECTS

  • The conceptual framework
  • Confidentiality and conflicts of interest
  • Issues impacting attest services, including independence
  • Issues impacting non-attest practices and engagements
  • Issues impacting CPAs in industry
  • Delaware state laws and regulations

COURSE ACRONYM: ETHICSDE4

PRESENTATION METHOD: Group-live

LEVEL OF KNOWLEDGE: Basic

PREREQUISITES:

  • Basic knowledge of professional ethics rules and regulations

ADVANCE PREPARATION: None

FIELD OF STUDY: Regulatory Ethics

RECOMMENDED CPE CREDIT: 4 hours


CPE Sponsor icon

SmartPros®, A Kaplan Company and Loscalzo Institute, A Kaplan Company are registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.