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CPE Self-Study

Professional Ethics: 2016 Update and Refresher

  • $49.00-$59.00
    Professional Ethics: 2016 Update and Refresher Online Access Product #: 159437
    AICPA Member: $49.00
    Non-Member: $59.00

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.

Topics Discussed

  • Ethics in the Accounting Profession
  • Due Care and Competence
  • Revisions to the AICPA Code of Professional Conduct
  • Conflicts of Interest
  • Independence Rules

Learning Objectives

  • 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.

System Requirements

About the Authors

Catherine R. Allen, CPA

Cathy Allen, CPA of Audit Conduct, LLC helps CPA firms comply with auditor independence and professional ethics rules. She develops numerous AICPA courses on professional ethics, independence, and related topics. Cathy was a Managing Director in the Independence Office of a Big 4 accounting firm and formerly served as staff to the AICPA Professional Ethics Executive Committee, where she was instrumental in developing standards and tools for the profession like the AICPA Plain English Guide to Independence and the Conceptual Framework for Independence.



About the Publisher

AICPA

About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.