Professional Ethics For Connecticut CPAs

Course Description:

This 4-hour course is designed to meet the 4-hour professional ethics CPE requirement for Connecticut CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning.  Selected rules of the Regulations of Connecticut State Agencies found in section 20-280 and selected statutes of the Connecticut General Statutes chapter 389 are covered in detail.  The AICPA Code of Professional Conduct is also covered in detail.  Case studies are utilized throughout the course to emphasize material.

Learning Objectives:

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

• Recognize ethics from an overall and professional perspective
• Recognize the regulations contained in the Connecticut State Board of Accountancy rules of conduct
• Describe the applicable rules regarding contingent fees and commissions in Connecticut
• Recognize the applicable rules regarding continuing professional education in Connecticut
• Recognize the ethical standards contained in the AICPA Code of Professional Conduct