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| Author : | Jae K. Shim, Ph.D., CPA |
| Status : | Production |
| CPE Credits : | 4.0 |
| IRS Credits : | 0 |
| Price : | $39.95 |
| Passing Score : | 70% |
| NASBA Technical: | Yes |
| Primary Subject-Field Of Study: | Regulatory Ethics - Regulatory Ethics for Course Id 722 |
| 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.
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| Usage Rank : | 0 |
| Release : | 2015 |
| Version : | 1.0 |
| Prerequisites : | None |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
1590 Delaware Administrator Standards Delaware Regulations
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| Advance Preparation : | None |
| Delivery Method : | Self-Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 16-Oct-2015 |
| 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. |
| Approved Audience : | NASBA QAS - NASBA Registry - 722 |
| Keywords : | Regulatory Ethics, Delaware, Ethics, Delaware, 2015, cpe, cpa, online course |
| Learning Objectives : |
Chapter 1
Chapter 2
• Identify independence and objectivity issues. • Recognize ethical standards and violations. Chapter 3
• Recognize professional ethics and conduct for Delaware CPAs. |
| Course Contents : | Chapter 1: Ethics and Ethical Reasoning Learning Objectives Ethical Reasoning and Accountants Ethical Dilemmas in Accounting Chapter 1 Review Questions Chapter 2: AICPA Code of Professional Conduct Learning Objectives AICPA’s Code of Professional Conduct Summaries of the Six Principles Conceptual Framework – Threats and Safeguards Approach Summaries of the Eleven Rules Chapter 2 Review Questions Case Studies of AICPA Ethics Violations Chapter 2 Review Questions Chapter 3: Delaware Ethics Learning Objectives Statutory Powers and Duties of the Board Definitions AICPA Code of Professional Conduct Certificate and CPA Permit to Practice Public Accountancy Permit to Practice Reciprocity Permit to Practice Firm Permit to Practice Renewal of a Permit to Practice Discipline Mobility Working Papers Crimes Related to the Practice of Accountancy Case Studies of Delaware Examples Board Meeting Summaries Frequently Asked Questions Chapter 3 Review Questions Appendix A - Independence - Other Standards-Setting Bodies Appendix B - Crimes Substantially Related to the Practice of Accountancy Glossary |
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