This Delaware ethics CPE course is designed to meet the ethical requirements of the Delaware Board of Accountancy. The materials provide in this Delaware CPA ethics course take an in-depth look at Chapter 1 of the Delaware Code, the rules and regulations pertaining to the practice of accountancy as contained in the Delaware Administrative Code, and any applicable statutory or rule changes. The CPE ethics course also provides an overview of AICPA ethical pronouncements and rulings and PCAOB guidance. In addition, the CPA ethics CPE course presents valuable state-specific case studies to help illustrate how to handle real-life ethical issues and situations.
Approved by the Delaware State Board of Accountancy on 8/11/2023 through 6/30/2025.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Chapter 1
Recognize ethical reasoning used by accountants.
Chapter 2
Identify different principles and rules of the AICPA Code of Professional Conduct.
Identify independence and objectivity issues.
Recognize ethical standards and violations.
Chapter 3
Identify Delaware statutes and regulations governing the practice of public accountancy.
Recognize professional ethics and conduct for Delaware CPAs.
Major Topics
Ethics and Ethical Reasoning
AICPA Code of Professional Conduct
Delaware Ethics
