Roadmap to Ethical Decision Making

Overview

Practitioners need to exercise caution to ensure they maintain independence as they assist their clients with reviews, audits, and compilation engagements. This course provides a roadmap to best practices and guidance provided by the AICPA’s Code of Professional Conduct and analyzes and applies it to actual scenario-based case studies, providing accounting professionals with ethical standards to integrate into their practices.

Highlights

• Review the AICPA's Code of Professional Conduct.
• Provide best practice tips and practical strategies for preserving independence when assisting clients with technical matters.
• Discuss the principles of professional conduct.
• Address compliance with professional standards.
• Use case studies to address circumstances that may create threats to independence.

Prerequisites

None

Designed For

CPAs in public practice and members in industry.

Objectives

• Apply key strategies in maintaining independence in client engagements.
• Assess circumstances that threaten independence.
• Identify safeguards that may reduce independence threats to an acceptable level.
• Apply ethical guidance to scenarios that accounting professionals may encounter in public practice.

Preparation

None

Notice

This is an OnDemand course offered by a third-party vendor. To access the course after purchase, go to My NESCPA and then My CPE and click on My OnDemand. Individual courses are available 90 days from the date of purchase.