Ethics for Delaware

4 Credits: Regulatory Ethics


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Ethics for Delaware

Course Level
CPE Credits

4 Credits: Regulatory Ethics

Course Description

Ethics for Delaware is designed to meet the ethical requirements of the Delaware Board of Accountancy. The materials provide an in-depth look at Chapter 1 of the Delaware Code, the rules and regulations pertaining to the practice of accountancy as contained in the Delaware Administrative Code, and any applicable statutory or rule changes. The course also provides an overview of AICPA ethical pronouncements and rulings and PCAOB guidance. In addition, the course presents valuable state-specific case studies to help illustrate how to handle real-life ethical issues and situations.

Approved by the Delaware State Board of Accountancy on 8/11/2023 through 6/30/2025.

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Learning Objectives

Upon successful completion of this course, participants will be able to:

Chapter 1
  • Recognize ethical reasoning used by accountants.
Chapter 2
  • Identify different principles and rules of the AICPA Code of Professional Conduct.
  • Identify independence and objectivity issues.
  • Recognize ethical standards and violations.
Chapter 3
  • Identify Delaware statutes and regulations governing the practice of public accountancy.
  • Recognize professional ethics and conduct for Delaware CPAs.
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Course Specifics

Course ID
Revision Date
October 11, 2023

There are no prerequisites.

Advanced Preparation


Number of Pages

Compliance Information

NASBA Provider Number: 103220

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

For many years, Delta CPE LLC has offered a wide variety of continuing education courses for financial professionals. Topics covered by Delta’s courses include accounting, financial management, budgeting, investments, financial statement reporting, business management, IFRS, ethics, valuations, real estate, and business writing. The diversity and breadth of Delta’s course offerings make the company a prolific and unique contributor to the CPE world. Delta’s well-credentialed authors and contributors have also been published in numerous academic and professional journals and quoted by some of the leading financial media outlets.