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

• 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
• Understand how safeguards 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 course is provided by a third-party vendor. Please note that login instructions will not be available in the ‘My Upcoming CPE’ section of the NESCPA website. Instead, the login instructions will be sent directly to you via email by ACPEN. Upon completing the course, your hours will be recorded in the ‘My CPE Tracker’ section of the NESCPA website.