- TX Credits : 4.0
This course has been approved by the Delaware State Board of Accountancy and must be completed by 6/30/2021. Ethics for Delaware CPAs is designed to meet the biennial ethics requirement for Delaware CPAs renewing their licenses. The course covers the areas of independence, general standards, and adherence to GAAP. In addition to meeting the State Board of Accountancy requirements, this course is designed to provide the CPA with a guide for identifying, evaluating and dealing with ethical dilemmas, give guidance on the laws, rules and regulations that govern the CPA profession, and examine the practical application of these rules in the daily operation of their businesses. This course includes video clips to demonstrate role plays, explain complex topics or showcase experts. Graphics may be animated to show processes and more questions are embedded throughout the course in addition to at the ends of chapters and in the final exam.
Upon successful completion of this course, the user should be able to:
discuss the AICPA Code of Professional Conduct and apply the AICPA Code of Professional Conduct to real life situations, and
discuss the Delaware Administrative Code and apply the Code to real life situations.