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Ethics: Nonattest Service, Integrity, and Objectivity

Author/Moderator: Catherine R. Allen, CPA
Publisher: AICPA
Availability: Online Access
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An interactive case study gives you a chance to make decisions and test your knowledge as you apply theory to real-life dilemmas.

Integrity and objectivity are two of the cornerstones of the profession's Code of Conduct that should constantly be evaluated in the light of today’s evolving business environment. Find critical guidance for handling conflicts of interest. Through interactive case studies, exercises and illustrative graphics, you will have a renewed understanding of these basic principles that will guide your decision making, whether you work in industry or public practice.

You need to know:

  • Which services CPAs can provide their individual and business clients — tax, consulting, bookkeeping, etc.
  • What and how to document elements of the engagement
  • Client responsibilities, and more

Topics Discussed:

  • Detailed explanations of  the revised AICPA code and conceptual frameworks
  • Section on affiliates of audit clients
  • Non-Attest Services

Who Will Benefit?
CPAs looking to better understand the ethics rules related to non-attest services

Prerequisite: None

Advanced Preparation:  None

NASBA Field of Study: Regulatory Ethics
Level: Basic
Recommended CPE Credit: 2
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