This4-hour course is designed to meet the 4-hour professional ethicsCPErequirement for Connecticut CPAs. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. Selected rules of the Regulations of Connecticut State Agencies found in section 20-280 and selected statutes of the Connecticut General Statutes chapter 389 are covered in detail. The AICPA Code of Professional Conductis also covered in detail. Case studies are utilized throughout the course to emphasize material.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Recognize ethics from an overall and professional perspective
Recognize the regulations contained in the Connecticut State Board of Accountancy rules of conduct
Describe the applicable rules regarding contingent fees and commissions in Connecticut
Recognize the applicable rules regarding continuing professional education in Connecticut
Recognize the ethical standards contained in the AICPA Code of Professional Conduct
Major Topics
Ethics Background
Public Expectations of the CPA's Responsibility
Regulations of Connecticut State Agencies and General Statutes
Case Studies
Members in Public Practice
Members in Business
