This CPE course will update you on the new and revised ethical requirements that have been adopted during the past year or were being proposed or considered at the time this CPE course was developed. It will also provide a brief refresher on important ethics requirements, which will help ensure that your services are performed with integrity and objectivity, and, where required, independence.
Ethics in the Accounting Profession
Due Care and Competence
Revisions to the AICPA Code of Professional Conduct
Conflicts of Interest
Identify new and revised independence rules adopted by the AICPA and other standard setters and regulators.
Apply the ethics rules applicable to competency in performing professional services.
Recall PCAOB report findings on auditor independence in firms auditing brokers and dealers.
Apply the conceptual framework approach to address an ethical matter.
Recognize requirements of the GAO Yellow Book for nonaudit services.