Description

Part 1: This course is designed to meet the State-Specific Portion Ethics CPE requirements for Delaware State CPAs as outlined by the Delaware State Board of Accountancy. This course covers the Delaware Statutes and Code.

Part 2: AICPA Ethics Foundation – The objective of this course is to provide a framework for CPA’s to have guidance on ethical reasoning, professional values, and attitudes for exercising professional skepticism and other behavior that is in the best interest of the public and profession. This course covers several topics including an introduction to ethical concepts, the psychology of moral development, public expectations of CPA responsibilities, and ethical dilemmas. We also look to explain the historical relationship between the accounting profession, business, and government.

This Delaware specific course taken in combination with the Illumeo General Ethics course provides 4 hours of continuing professional education sufficient to meet the Delaware state continuing professional education requirement.