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Home > Ethics > Ethics Standards for Delaware CPAs
Prerequisite
None
Knowledge Level
Basic
Copyright 2012

Publication Date
March, 2012
Ethics Standards for Delaware CPAs
Introduction Organization Learning Objectives Author Bios
Title: Ethics Standards for Delaware CPAs
Prerequisite: None
Advance Preparation: None
Knowledge Level: Basic
Subject Matter Area: Behavioral Ethics, Regulatory Ethics
Date of Publication: March 2012
Copyright © 2012 by Bisk Education, Inc. All rights reserved.
Recommended CPE Credits: 4 QAS/Registry (based on 50-minute hour)
Expiration Date: One year from date of receipt to complete program and submit quizzer to obtain credit
Passing Grade for Quizzer: 70 percent or higher


With the number of negative, but high-profile cases gaining attention in recent years, it is imperative that practitioners be well-versed and clear as to their ethical responsibilities to the public that they serve. This program opens with a discussion of ethics in accounting and the business failures that resulted from corporate governance system failures. The focus then shifts to the professional regulations CPAs in Delaware must be in compliance with. The program closes with a look at the ethical standards from the AICPA Code of Professional Conduct, PCAOB rules, and the AICPA Statements on Standards for Tax Services.

Use of Materials

DVD
The user should begin by watching the DVD segment, if any, for the chapter before reading the text. The user may wish to make notes of the most important concepts and any terms that are new. Next, the user should review the learning objectives at the beginning of the chapter and read the chapter. The user should work through each of the examples. It may be helpful to highlight important material and/or to make additional notes. Next, the user should complete the study questions at the end of the chapter and review the answers. If the user answers a study question incorrectly, s/he should review the section of the text that is indicated at the end of the explanation to the study question to assure comprehension of the material. The user should review the learning objectives once more to consider achievement of the objectives. After the user has finished watching the DVD and reading the text and working through the study questions, s/he may wish to review her/his notes and any sections of the text or DVD that were difficult. When the user is ready, s/he should complete the quizzer. Reviewing notes periodically will increase retention of the material.

Online
The user should begin by watching the streamed video segment, if any, or listening to the streamed audio segment, if any, for the chapter before reading the text. The user may wish to make notes of the most important concepts and any terms that are new. Next, the user should review the learning objectives at the beginning of the chapter and read the chapter. The user should work through each of the examples. After the user has studied each chapter, s/he should click on the link at the left to complete the interactive study questions. If the user answers a study question incorrectly, s/he should review the section of the text that is indicated at the end of the explanation to the study question to assure comprehension of the material. The user should review the learning objectives once more to consider achievement of the objectives. After the user has finished watching the streamed video, if any, or listening to the streamed audio, if any, and reading the text and working through the study questions, s/he may wish to review her/his notes and any sections of the text or video/audio, if any, that were difficult. When the user is ready, s/he should click on the link to the left to complete the quizzer. The user's CPE certificate will be provided immediately upon successful completion of the quizzer.

This program is divided into eight (8) chapters, and an appendix.

Chapter 1 provides an introduction to ethics and discusses moral development.

Chapter 2 discusses ethics in accounting and the different corporate failures that resulted from a lack of ethical tone at the top.

Chapter 3 takes a look at the components of the Delaware Licensing Law.

Chapter 4 examines professional regulation under the Delaware Board of Accountancy.

Chapter 5 discusses Rule 101 of the AICPA Code of Professional Conduct.

Chapter 6 reviews Interpretations 101-2 and 101-3 under Rule 101.

Chapter 7 discusses other regulatory standards for auditor independence, including PCAOB Rules.

Chapter 8 takes a look at the Statements on Standards for Tax Services.

The Appendix contains a bibliography.

Helpful Guidance

Throughout this program, the user will find explanations and discussions regarding some of the issues that often face practitioners. In order to enhance the user's comprehension of the material and highlight important practical considerations, this program includes the following designations:

A Biskalert is intended to warn the practitioner of a particular situation that may require action or other consideration by the client or the practitioner on behalf of the client.

A Biskplan offers a strategy/discussion point when a practitioner is faced with a particular issue or situation.

A Biskpoint presents analysis or commentary that attempts to explain or clarify authoritative guidance.

A Bisktip provides practical advice that may be used to help improve client service or service to the practitioner's organization.

Upon successful completion of this program, the user should be able to:

  • Demonstrate an understanding of the relationship between following the law and ethical behavior

  • Discuss how virtue influences one's ability to reason ethically

  • Explain how one's moral development influences ethical decision making

  • Develop an understanding of the role of morality in ethical behavior

  • Explain how business failures were caused by breakdowns in corporate governance and what might be done to improve financial oversight

  • Discuss the role and responsibilities of the Public Company Accounting Oversight Board and the characteristics of the accounting profession and the regulatory system for CPAs

  • Describe how the provisions of the Sarbanes-Oxley Act of 2002 affects CPA firms

  • Explain how the Principles of the AICPA Code of Professional Conduct provide the foundation for the Code's enforceable provisions (Rules)

  • Explain the requirements to obtain a certificate or permit to practice public accountancy in Delaware

  • Identify the requirements to obtain substantial equivalency status and gain practice privileges

  • List possible disciplinary actions for improper professional conduct

  • Identify the requirements to be met for an applicant seeking a permit to practice through reciprocity

  • Explain the conditions that must be met for an applicant to apply for a firm permit to practice public accountancy

  • Identify the continuing education requirements for license renewal

  • Explain what is meant by the AICPA's risk-based approach to evaluating independence

  • Evaluate threats to independence and safeguards to mitigate threats

  • Identify the ethical obligations that exist when using a third-party service provider to assist in performing professional services

  • Identify which nonaudit services can be performed for an audit client without impairing independence and which are prohibited

  • Discuss the requirements imposed on a CPA and a client when the rules permit nonattest services to be provided to attest clients

  • Evaluate whether independence may be impaired under PCAOB rules

  • Identify the SEC's overarching principles that underlie auditor independence

  • Explain how the AICPA Statements on Standards for Tax Services (SSTSs) affect a CPA's ethical and professional responsibilities in tax practice

  • Describe the ethical obligations of a tax practitioner to clients and the government


Steven M. Mintz, PhD, is a professor at California Polytechnic State University in San Luis Obispo, CA. His expertise is in ethics and he teaches a course in accounting ethics at Cal Poly. Dr. Mintz is the holder of a PhD in Accounting and International Business from George Washington University, an MBA in Management Sciences from Syracuse University, and a BS in Accounting from Long Island University. He was certified in New York State but no longer practices as a licensed CPA. Dr. Mintz writes a popular ethics blog under the name, Ethics Sage. The website is: http://www.ethicssage.com. He has been interviewed by publications such as The New York Times because of his expertise in ethics. He has published about 30 papers in business and accounting ethics and made dozens of presentations on ethics topics to academic and professional groups. His textbook, co-authored with Roselyn Morris, Ethical Obligations and Decision-Making in Accounting: Text and Cases (2nd edition), was published by McGraw-Hill Irwin in 2011. The book is used in about 40 colleges and universities in the U.S. and internationally. Dr. Mintz serves on the Ethics Curriculum Committee of the California Board of Accountancy that is charged with identifying 10-units of ethics education to be part of the state's 150-hour educational requirement. (Author/Speaker)

Buy Now
Select your learning format 
Qty. FormatCreditsProduct # Unit Price Ext Price
3676 Online4ONL8104 $79.00
3674 TextBooks4CPE8102B $79.00
3675 Video DVD4CPE8101DQ $99.00
 
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