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Ethics for Accountants Delaware Approval No. ACC-AC-062625-113360 #591226

Course Overview

Credit

Amount

CPA

Course Author: Beacon Hill Financial Educators Field of Study (CPA): Regulatory Ethics

Course Description

Publication/Revision Date: This course was updated on 11/7/2025.

Delaware Board of Accountancy, Delaware-Specific Ethics Course Approval # #ACC-AC-062625-113360 (through June 30, 2027).

The course meets the Delaware State Board of Accountancy ethics continuing education requirement for public accountants and certified public accountants who are holders of active permits to practice in Delaware. The course covers the latest Delaware Code (License Law) and Administrative Code (Rules and Regulations), and the AICPA Code of Professional Conduct. Case studies are provided to help illustrate the Delaware laws and regulations, and the AICPA rules.

This course is a self-study (PDF) course with an online exam and it meets the NASBA QAS standard.

You can take this course each renewal cycle as we update it annually.

Please consult the Delaware State Board of Accountancy for specific requirements.

Table of Contents

Section I. Delaware License Law and Administrative Code 1

Topic 1. Delaware State Board of Accountancy Statutory Authority in Title 24, Chapter 1,
of the Delaware Code	1
Statutory Powers and Duties of the Board	1
Topic 2. Definitions	5
Law: §102 Definitions	5
Topic 3. AICPA Code of Professional Conduct	8
Reg #2.0 AICPA Code Professional Conduct Incorporated by State of Delaware	8
Delaware-Specific Laws and Regulations on Professional Conduct	8
Topic 4. Designations	9
Law: § 106 Certificate or Permit Required	9
Topic 5. CPA Permit to Practice	12
Law: § 107 Requirements and Qualifications for a Permit to Practice Certified Public Accountancy
(Effective 7/1/2026):	12
Law: §108 (c) Requirements for a Reciprocal CPA Permit to Practice (Effective July 1, 2026)	13
Law: §106 (a) Inactive CPA	13
Topic 6. Public Accountant Permit to Practice	14
Law: § 110 Requirements for Permits to Practice Public Accountancy	14
Topic 7. Firm Permit to Practice	16
Requirements	16
Peer Review	19
Law: § 112 Professional Responsibilities	21
Topic 8. Renewal of Permit to Practice	21
Renewal Applications for All Licenses	21
Law: § 108 Issuance and Renewal of CPA Permits to Practice and Maintenance of Competency;
Reciprocity (Effective July 1, 2026)	22
Reg # 7.2., 9.2 CPE requirements for renewal of permits to practice	23
Topic 9. Ownership of Working Papers	28
Law: § 120 Ownership of Working Papers	28
Topic 10. Discipline	29
Law: § 116 Complaints	29
Law: § 117 Unprofessional Conduct	29
Law: § 119 Board Hearings and Procedures	30
Law: § 118 Disciplinary Sanctions	30
Topic 11. Mobility	32
Law: §109 Practice Privileges (Effective July 1, 2026)	32
Topic 12. Review of the Most Recent Statutory or Regulation Changes	33
1. Statutory Changes (Delaware Code)_	33
2. Changes to Regulations (Administrative Code)	33
Topic 13. Case Studies Illustrating Delaware Board of Accountancy Rule Violations	33
1. Practicing Without a License	34
2. Client Records, Due Care, Use of Title or Designation, and Permit to Practice	35
3. Fraud and Gross Negligence	39
4. Practicing Without a Permit	42
5. Inaccurate Financial Statements	47
Review Questions	52

Section II. AICPA Code of Professional Conduct 54

Preface: Applicability and Principles of Professional Conduct	54
Applicability	54
The AICPA Principles	54
Part One of the AICPA Code: Members in Public Practice	56
Rules Are Not Enough	56
The Conceptual Framework Approach	56
Ethical Conflicts	58
Rules of the Code of Professional Conduct	59
Independence, Integrity, and Objectivity: The Core Values of the Accounting Profession	59
1.100 — Integrity and Objectivity Rule	59
1.200 – Independence Rule	61
1.300 – General Standards	62
1.400 – Acts Discreditable	65
1.500 – Fees and Other Types of Remuneration	66
1.600 – Advertising and Other Forms of Solicitation	68
1.700 – Confidential Client Information	69
1.800 – Form of Organization and Name	70
Review Questions	71

Appendix I. Glossary (AICPA ET Section 92: Definitions) 72

Appendix II. Answers and Explanations to Review Questions 85

I. Delaware Statutes and Administrative Code	85
II. AICPA Code of Professional Conduct	89

Index 93

Endnotes 94

Course Details

Author: Beacon Hill Financial Educators

Publication/Revision Date: 11/7/2025

Course Exam Questions (online): 20 (multiple-choice)

Program Delivery Method: Self-Study (NASBA QAS Self-Study)

Available Formats of Course Text: Downloadable PDF, Printed/Mailed

Course Level, Prerequisites, and Advance Preparation Requirements

License	Course Level	Prerequisites	Advance Preparation Requirements
CPA	Overview	None	None

* This program is appropriate for professionals at all organizational levels.

Sponsor ID Numbers

National Registry of CPE Sponsors I.D.: 107615

State CPA Board Sponsor ID Numbers (where applicable)

Florida Division of Certified Public Accounting: 0004761

Hawaii Board of Public Accountancy: 14003

New York State Board for Public Accountancy: 002146

Ohio Accountancy Board: CPE .51 PSR

Pennsylvania State Board of Accountancy: PX178025

Texas State Board of Public Accountancy: 009349

Learning Objectives

As a result of studying the course material, you should be able to meet the objectives listed below:

I. Delaware Code (License Law) and the Delaware Administrative Code (Rules and Regulations)

Identify the statutory powers and duties of the Delaware Board of Accountancy.
Define the key terms applicable to the Delaware Code (License Law) and the Delaware Administrative Code (Rules and Regulations).
Recognize the Board's Rules and Regulations with respect to professional conduct.
Recognize the law and regulations concerning the use of designations.
List the requirements for obtaining and renewing a permit to practice certified public accountancy in Delaware.
List the requirements for holding a permit to practice public accountancy in Delaware.
List the requirements for obtaining and renewing a firm permit to practice in Delaware.
Differentiate between the working paper documents that must be furnished to a client and the documents that can be retained by a permit holder.
Recognize the Board's disciplinary process and sanctions.
Identify the requirements pertaining to substantial equivalency.
Recognize the recent changes in licensure law and the Board's regulations.

II. AICPA Code of Professional Conduct

Recognize the primary components that serve as the foundation of the AICPA ethical standards.
List and distinguish between the AICPA Principles of Professional Conduct.
List and distinguish between the AICPA Rules of the Code of Professional Conduct.

Online Book, Online Exam

Hardcopy Book, Online Exam

$49.00