Individuals in the accounting profession have a considerable responsibility to the general public. Ethical behavior is essential for fulfilling this duty and maintaining public trust. Thus, adhering to ethical standards is both a professional obligation and a legal requirement. This course is designed to meet the ethics requirements for active Colorado CPAs renewing their licenses.
The course begins with a presentation of ethics and ethical behavior, explaining the concept of ethics, identifying the causes of unethical behavior, and examining the process of ethical reasoning. It covers specific rules governing professional conduct, including the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas, and a review of key provisions of Colorado Statutes and Rules governing the practice of public accountancy. Numerous examples are included to help you have a good understanding of ethical standards and apply ethical judgment in interpreting the rules.
This course does not fulfill the Colorado Rules and Regulations (CR&R) course requirements for new or reactivating CPAs.
Course Publication Date:
November 05, 2025
This course is available with
NO ADDITIONAL FEE if you have an active
all access membership or
ethics membership or can be purchased for
$49.00!
| Author: | Delta CPE |
| Course No: | ETH-CO-4125 |
| Recommended CPE: | 4.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Overview |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Regulatory Ethics
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Learning Objectives
- Recognize ethical reasoning used by accountants.
- Recognize the core principles within the AICPA Code of Professional Conduct.
- Identify the steps within the conceptual framework approach.
- Recognize independence and objectivity issues.
- Identify ethical standards and violations.
- Identify the Colorado Statutes and Rules governing the practice of public accounting.