Seminar

Delaware Ethics for CPAs & Guide to Payroll Taxes and 1099 Issues

  • Thursday, June 13, 2019

    8:30am – 4:30pm
    (Registration: 8:00am)
  • Executive Banquet and Conference Center

    205 Executive Drive
    Newark, DE 19702
  • 8
    CREDITS
    Delaware Ethics, Taxes

Delaware Ethics for CPAs

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, 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 has been updated for 2016 amendments to the Licensure Law, is approved by the Delaware Board of Accountancy (Board) and fulfills the requirement that as part of the biennial license renewal process, all Delaware accountancy permit holders are required to complete a four credit hours Delaware-specific ethics course approved by the Board in order to renew their permits. This course includes a detailed review of professional and ethical conduct requirements specifically applicable to Delaware CPAs; an overview of the core principles of professional conduct -- integrity, objectivity, and independence; the AICPA Code of Professional Conduct; and a brief look at the principles and concepts which form the foundation of ethical behavior. The primary objective of this course is to provide a formal program of learning which contributes directly to the professional competence of Delaware accountancy permit holders.

Guide to Payroll Taxes 1099 Issues

Employment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business and IRS penalties for noncompliance have risen dramatically in recent years. As a result, they have also been subject to employer incentives. The Service has announced that uncovering noncompliance by employers ranks high on its audit list. This course presents an overview of employee versus independent contractor criteria, the federal payroll taxes form, Form 1099, and related compliance issues.

Objectives

Delaware Ethics for CPAs
  • Understand and apply the professional and ethical conduct requirements specifically applicable to Delaware CPAs, including 2016 amendments to the Delaware Licensure Law
  • Review the core principles of professional conduct -- integrity, objectivity, and independence
  • Be familiar with the AICPA Code of Professional Conduct
  • Be familiar with the principles and concepts which form the foundation of ethical behavior

Guide to Payroll Taxes 1099 Issues

  • Distinguish an employee from an independent contractor and understand the relief available to employees who misclassify
  • Understand the withholding requirements for FICA and federal income taxes for Forms W-2 and 1099, including back-up withholding
  • Comply with the quarterly and annual reporting for employment tax deposits and filings
  • Examine employer requirements regarding Form W-4

Highlights

Delaware Ethics for CPAs

  • Professional and ethical conduct requirements specifically applicable to Delaware CPAs, including 2016 amendments to the Delaware Licensure Law 
  • The core principles of professional conduct -- integrity, objectivity, and independence
  • The AICPA Code of Professional Conduct
  • Principles and concepts which form the foundation of ethical behavior

Guide to Payroll Taxes 1099 Issues

  • Statutory employees, independent contractors, and possible changes to §530 relief
  • Using SS-8
  • Payroll Tax Penalties -- Who is a responsible person?
  • Forms W-2, 1099, SS-8, W-4, 941, and Form 940 reporting/deposit requirements and due dates

Additional Information

Designed For

All CPAs who need to meet the Delaware ethics requirement and CPAs in public accounting and industry with responsibility for payroll tax compliance

Vendor

Surgent

Advanced Preparation

None

Prerequisite

None

Field of Study

Delaware Ethics, Taxes

Instructor

Charles Borek

Course Number

19ETDE06/N

Level of Knowledge

Basic

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