Ethics for Accountants: Delaware
Credit Hours: 4
Category: Ethics/Regulatory Ethics
Requires Prerequisites or Advanced Preparation: No
Delivery Method: PDF
Instructor: Beacon Hill Financial Educators
This 4 hour Beacon Hill Financial Educators course meets the Delaware State Board of Accountancy ethics continuing education requirement for public accountants and certified public accountants who are holders of active permits to practice in Delaware. The course covers the latest Delaware Code (License Law) and Administrative Code (Rules and Regulations), and the AICPA Code of Professional Conduct. Case studies are provided to help illustrate the Delaware laws and regulations, and the AICPA rules.
This course will cover the following topics:
- Identify the statutory powers and duties of the Delaware Board of Accountancy
- Define the key terms applicable to the Delaware Code (License Law) and the Delaware Administrative Code (Rules and Regulations).
- Recognize the Board's Rules and Regulations with respect to professional conduct.
- Recognize the law and regulations concerning the use of designations.
- List the requirements for obtaining and renewing a permit to practice certified public accountancy in Delaware.
- List the requirements for holding a permit to practice public accountancy in Delaware.
- List the requirements for obtaining and renewing a firm permit to practice in Delaware.
- Differentiate between the working paper documents that must be furnished to a client and the documents that can be retained by a permit holder.
- Recognize the Board's disciplinary process and sanctions.
- Identify the requirements pertaining to substantial equivalency.
- Recognize the recent changes in licensure law and the Board's regulations.
- Recognize the primary components that serve as the foundation of the AICPA ethical standards.
- List and distinguish between the AICPA Principles of Professional Conduct.
- List and distinguish between the AICPA Rules of the Code of Professional Conduct.