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Author: |
Jae K. Shim, Ph.D., CPA |
Course Length: |
Pages: 70 ||| Word Count: 27,343 ||| Review Questions: 14 ||| Final Exam Questions: 20 |
CPE Credits: |
4.0 |
IRS Credits: |
0 |
Price: |
$39.95 |
Passing Score: |
70% |
Course Type: |
Text |
Technical Designation: |
Technical |
Field Of Study: |
Regulatory Ethics |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This course meets the four hour ethics requirement for Connecticut CPAs, covering professional conduct standards and compliance with Connecticut state laws and AICPA guidelines.
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Frequently Asked Questions: |
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Description: |
Connecticut CPAs have a considerable responsibility to the public, their profession, the organizations they serve, and themselves. They must act with integrity, honesty, and fairness. Ethical behavior is essential for fulfilling this duty and maintaining public trust. Thus, adhering to ethical standards is both a professional obligation and a legal requirement. This course meets the four-hour ethics requirement for Connecticut CPAs within each three-year license renewal period. The course begins with a presentation of individual ethical responsibility, including the concepts of ethics and morals, the process of ethical reasoning, and the importance of ethical codes. It demonstrates how to apply the two most commonly used ethical theories for resolving ethical dilemmas. The course is also designed to help you maintain knowledge of current ethical and other regulatory requirements. It covers the most recent version of the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas, and a review of key provisions of Connecticut Laws and Rules governing the practice of public accountancy. Numerous examples are included to help you have a good understanding of ethical standards and apply ethical judgment to interpret the rules. |
Usage Rank: |
10000 |
Release: |
2025 |
Version: |
1.0 |
Prerequisites: |
None. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
Internal: Connecticut CPE Ethics overview
Internal: Self‑Study CPE for CPAs course list
External: Connecticut Regulations Section 20-280-15c Rules of Conduct
External: AICPA Code of Professional Conduct (PDF)
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Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
18-Nov-2025 |
NASBA Course Declaration: |
Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
Keywords: |
Connecticut: Ethics for Connecticut - CPE course for CPAs |
Learning Objectives: |
Course Learning Objectives After studying this course, you will be able to:
2. Recognize the core principles within the AICPA Code 3. Identify activities that may impair a member’s independence 4. Recognize ethical standards and potential violations 5. Identify the Connecticut regulations for public accounting |
Course Contents: |
Chapter 1: Ethics and Professional Responsibility Dilemmas and Reasoning Roles of Ethical Codes Chapter 1 Review Questions Chapter 2: AICPA Code of Professional Conduct Overview of the AICPA Code Structure of the Code Recent Updates Principles of Professional Conduct Ethical Decision-Making Framework Conceptual Framework Approach Conceptual Framework Toolkit Rules for Members in Public Practice Integrity and Objectivity Rule Conflicts of Interest Gifts and Entertainment Use of a Third-Party Service Provider Responding to Noncompliance with Laws and Regulations Chapter 2 Review Questions - Section 1 Independence Application of Independence Rule Conceptual Framework Approach Fees Financial Interests Loans and Leases Business Relationships Family Relationships Simultaneous Employment or Association with an Attest Client Actual or Threatened Litigation Nonattest Services Breach of an Independence Interpretation General Standards Compliance with Standards Accounting Principle Acts Discreditable Contingent Fees Commissions and Referral Fees Advertising and Other Forms of Solicitation False, Misleading, or Deceptive Act Use of AICPA-Awarded Designation Use of the CPA Credential Confidential Information Form of Organization and Name Rule General Rules Partner Designation Firm Name Rules for Members in Business Chapter 2 Review Questions - Section 2 Chapter 3: Connecticut Laws and Regulations Practice of Public Accountancy Use of Designation Commissions and Referral Fees Contingent Fees Continuing Competency Quality Review Reportable Matters Rules of Professional Conduct Professional Obligations Prohibited Practices Discipline and Enforcement Disciplinary Authority Grounds for Disciplinary Action Chapter 3 Review Questions Appendix A: Conflicts of Interest Situations Appendix B: Threats to Independence Appendix C: Conceptual Framework Worksheet Appendix D: Management Responsibilities Glossary |
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