Connecticut: A Basic Ethics Guidebook for Connecticut CPAs (Video) (Course Id 2853)

• Who is this course for?
  This course is designed for Connecticut CPAs and accounting professionals who need Continuing Professional Education (CPE) credits and want to strengthen their understanding of ethical responsibilities, Connecticut regulations, and professional conduct requirements.
• What is this course about or what problem does this course solve?
  This course provides guidance on resolving ethical dilemmas faced by CPAs by covering ethical frameworks, the AICPA Code of Professional Conduct, Connecticut General Statutes, and Connecticut’s Code of Professional Conduct, helping participants apply ethical judgment in real-world accounting and tax situations.
• Where can the knowledge from this course be used?
  The knowledge from this course can be applied in professional accounting services such as assurance, attest, compilation, and tax services, as well as in situations requiring ethical decision-making and compliance with Connecticut CPA regulations.
• Why is this course important to a CPA or Accountant?
  This course is important because it helps CPAs and accountants understand how to balance client or employer responsibilities with the obligation to protect the public interest while complying with professional ethics standards and Connecticut laws governing CPA practice.
• When is this course relevant or timely?
  This course is relevant whenever CPAs encounter ethical challenges, regulatory compliance issues, or situations requiring professional judgment, especially for Connecticut CPAs completing their ethics-related CPE requirements for the 2026 reporting period and beyond.
• How is a course like this consumed or used?
  This course is completed as a QAS self-study video and text-based online CPE program that includes review questions and a final exam requiring a minimum passing score of 70% to earn 4.0 CPE credits.

A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules from the AICPA Code of Professional Conduct, and the Connecticut General Statutes and Code of Professional Conduct. These sources govern the practice and responsibilities of Connecticut CPAs. It concludes with a section on how a CPA can put his or her ethics into action. 

Course Learning Objectives

By the end of the course, the participant will be able:

1. To apply the ethics of professional accounting as CPAs through the analysis of case studies involving both actual situations and hypothetical facts.
2. To apply ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of job or client.
3. To analyze and apply the AICPA Code of Professional Conduct and Connecticut law that pertain to CPAs licensed to practice in the state of Connecticut. Students will become familiar with the Connecticut General Statues and Code of Professional Conduct, and the Policies adopted by the Board currently in effect and how the statutes, rules, and policies pertain to them. 
4.  To determine the course of action that would uphold the intent of the rules in the performance of professional accounting services/work, not just to adhere to the mere technical compliance of such rules.
5. To review and discuss the rules and their implications for persons in a variety of practices, including: