Connecticut Ethics for CPAs (ETCT)

Overview

Professional conduct and ethical behavior are really the backbone of the entire accounting and auditing profession. These components form the foundation upon which our creditability with the general public is built and without which there is no profession. Whether you are a practitioner in public accounting or business and industry, you must always act in accordance with the requirements that define professional conduct and ethical behavior. This course fulfills the Connecticut State Board of Accountancy requirement that each CPA and public accountant (PA) license holder complete four hours in ethics every three years. The course includes a brief look at the principles and concepts that form the foundation of ethical behavior; an overview of the core principles of professional conduct – integrity, objectivity, and independence; recent changes to the AICPA Code of Professional Conduct; and a review of Connecticut accountancy law and regulations, including the new CPA licensure pathways and practice privilege requirements enacted by Public Act 25-36, effective October 1, 2025. The primary objective of this course is to provide a formal program of learning that contributes directly to the professional competence of an individual licensed to practice public accounting in Connecticut.

Major Topics:

• Principles and concepts that form the foundation of ethical behavior
• The core principles of professional conduct – integrity, objectivity, and independence
• The AICPA Code of Professional Conduct, including recent changes to it
• Connecticut accountancy law and regulations, including the updated licensure pathways and practice privilege requirements

Learning Objectives:

• Review basic approaches to ethical behavior and frameworks for ethical decision-making
• Understand the core principles of professional conduct – integrity, objectivity, and independence
• Be familiar with the general nature of ethics and why ethics are critical to the accounting profession
• Understand and apply Connecticut accountancy law and regulations