Topics covered include: Ethics and Ethical Reasoning; Delaware Laws & Rules for the CPA; Ethical Requirements of Licensed CPAs in Delaware; AICPA Code of Professional Conduct; Case Studies; Ethics vs. Morals. Upon completing this course, you should be able to: Recognize ethical reasoning used by accountants; Identify different principles and rules of the AICPA Code of Professional Conduct; Identify independence and objectivity issues; Recognize ethical standards and violations; Identify Delaware statutes and regulations governing the practice of public accountancy; Recognize professional ethics and conduct for Delaware CPAs; Differentiate the duties to be carried out by the Board or its individual members; Identify the state requirements required for each reporting period; Recognize how to apply for a CPA certificate after passing the uniform certified public accountant examination; Identify when to submit a summary of continuing professional education attendance on a Board-approved log for a random state audit; Recognize the role of the CFO and controller of a company faced with ethical dilemmas and business decision implications.