Surgent's Delaware Ethics for CPAs (Z1-ETDE-2024-02-SSDL)

Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built, without which, there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course has been updated for 2016 amendments to the Licensure Law, is approved by the Delaware Board of Accountancy (Board) and fulfills the requirement that as part of the biennial license renewal process, all Delaware accountancy permit holders are required to complete a four credit hours Delaware-specific ethics course approved by the Board in order to renew their permits. This course includes a detailed review of professional and ethical conduct requirements specifically applicable to Delaware CPAs; an overview of the core principles of professional conduct -- integrity, objectivity, and independence; the AICPA Code of Professional Conduct; and a brief look at the principles and concepts which form the foundation of ethical behavior. The primary objective of this course is to provide a formal program of learning which contributes directly to the professional competence of Delaware accountancy permit holders.

DESIGNED FOR

All Delaware accountancy permit holders required to complete a four credit hours Delaware-specific ethics course approved by the Board in order to renew their permits.

BENEFITS

PREREQUISITES

None

ADVANCE PREPARATION

None