Description:
This is an ethics course for Connecticut CPAs 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.
Chapter 3 covers Connecticut Licensing Regulations and Codes.

Delivery Method: Online Interactive Self Study

Level: Overview

Prerequisites: None

Advanced Preparation: None

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Author: Delta Publishing

Category: Ethics

Field of Study: Regulatory Ethics

Passing Score: 70%

Publication Date: 04/16/2021

Technical Details: Regulatory Ethics: Technical

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Objectives:
Chapter 1:     Ethics and Ethical Reasoning
1. Recognize ethical reasoning used by accountants.

Chapter 2:     AICPA Code of Professional Conduct
1. Identify different principles and rules of the AICPA Code of Professional Conduct.
2. Identify independence and objectivity issues.
3. Recognize ethical standards and violations.

Chapter 3:     Connecticut - State Board of Accountancy Regulations

1. Recognize Connecticut Statutes and Regulations of the Accountancy Board, including accounting standards and rules of conduct, requirements for certificates, continuing education and quality reviews.

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NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

Profession Identifiers : CPA