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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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This CPE course includes an interactive case study allowing you 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 AICPA Code of Professional Conduct that should constantly be evaluated in the light of today's evolving business environment. In this course, you will find critical guidance for handling conflicts of interest. Through interactive case studies, exercises, and illustrative graphics, you will gain a renewed understanding of these basic principles that will guide your decision making, whether you work in industry or public practice.

Learning Objectives:
This course will prepare you to:

  1. Apply AICPA rule interpretations on integrity, objectivity, confidentiality, and advertising, including where applicable, the conceptual framework
  2. Analyze the nonattest services and business relationships that threaten independence

Key Topics:

  1. Detailed explanations of the revised AICPA Code of Professional Conduct and conceptual frameworks
  2. Affiliates of audit clients
  3. Nonattest Services

Who Will Benefit?
CPAs looking to better understand the ethics rules related to nonattest services

Prerequisite: None

Advance Preparation: None

NASBA Field of Study: Regulatory Ethics
Level: Basic
Recommended CPE Credit: 2
Ethics: Nonattest Service, Integrity, and Objectivity
CPE On-Demand , 2016
Product# 159420
Availability: Online Access 1 Year
For registered users only
AICPA Member:$49.00
Your Price:$59.00
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