Real-World Business Ethics for CPAs in A&A
Requirements for CPE in ethics vary from state to state. Please contact your state board to confirm your requirements.
This CPE course provides case studies drawn from real-life situations involving CPAs in accounting and auditing practices. Take a proactive, risk-avoidant stance by identifying common pitfalls and presenting alternative courses of action. Explore ethical issues in the context of actual regulatory and court proceedings that were resolved both in favor of and against A&A professionals in public practice. Study real-world A&A cases that explore the professional responsibilities of engagement and engagement quality review partners, managers, and staff in the context of key A&A ethical matters such as: independence, permitted and prohibited services, earnings management issues, records management, and client confidentiality. Consider these issues in relation to key A&A topics faced by every business and their professionals, such as revenue recognition, materiality, controls and procedures, and financial reporting questions or failures.
- Analysis of ethical requirements from standard setters
- Fact patterns from situations faced by CPAs in public practice
- Special ethical issues in select areas: revenue recognition, materiality, permitted services, client confidentiality, and independence
This course will prepare you to:
- Recognize independence issues associated with strategic alliances, joint marketing relationships, and referrals
- Recognize how management integrity issues affect audit scope and procedures used by forensic investigators
- Recognize the consequences of a CPA violation of the SEC’s professional conduct standards
Who Will Benefit?
CPAs in public practice who provide financial accounting and reporting services and CPAs in public practice who audit both private and publicly held companies
Prerequisite: Experience in business and financial reporting
Advance Preparation: None
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