Ethics for Connecticut

Course Information

Title: Ethics for Connecticut
Category: Ethics
Field of Study: Regulatory Ethics
Course Code: M177
CPE Credits: 4.0
Price: 49.00

Description

Description:

Connecticut CPAs have a considerable responsibility to the public, their profession, the organizations they serve, and themselves. They must act with integrity, honesty, and fairness. Ethical behavior is essential for fulfilling this duty and maintaining public trust. Thus, adhering to ethical standards is both a professional obligation and a legal requirement. This course meets the four-hour ethics requirement for Connecticut CPAs within each three-year license renewal period.

The course begins with a presentation of individual ethical responsibility, including the concepts of ethics and morals, the process of ethical reasoning, and the importance of ethical codes. It demonstrates how to apply the two most commonly used ethical theories for resolving ethical dilemmas. The course is also designed to help you maintain knowledge of current ethical and other regulatory requirements. It covers the most recent version of the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas, and a review of key provisions of Connecticut Laws and Rules governing the practice of public accountancy. Numerous examples are included to help you have a good understanding of ethical standards and apply ethical judgment to interpret the rules.

Delivery Method: Online Interactive Self Study

Level: Overview

Prerequisites: None

Advanced Preparation: None

Course Details

Category: Ethics

Field of Study: Regulatory Ethics

Passing Score: 70%

Technical Details: Regulatory Ethics: Technical

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Objectives

Objectives:

  • Recognize ethical reasoning used by accountants
  • Recognize the core principles within the AICPA Code
  • Identify activities that may impair a member’s independence
  • Recognize ethical standards and potential violations
  • Identify the Connecticut regulations for public accounting

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Profession

NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents

Profession Identifiers: CPA