• Course Information

    Title: Ethics for Connecticut
    Category: Ethics
    Field of Study: Regulatory Ethics
    Course Code: E017-0422
    CPE Credits: 4.0
    Price: $39.95
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Description

Description:
This is a Connecticut ethics course 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. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA's responsibilities are summarized. Also included are some cases of AICPA ethics violations. Chapter 3 covers Connecticut Licensing Regulations and Codes.

Delivery Method:

Level: Overview

Prerequisites: None

Advanced Preparation: None

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Course Details

Author: Delta Publishing

Category: Ethics

Field of Study: Regulatory Ethics

Passing Score: 70%

Publication Date: 11/09/2018

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Objectives

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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Profession

NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

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