CPE Course Preserving Independence and Otherwise Complying with the New AICPA Code of Professional Conduct

January 23, 2018

3:30 PM — 7:00 PM

Location Webinar

Member Price $120.00
Non-member Price $188.00

Curriculum Ethics

Field of Interest

Level Overview

Designed For

Public practice or industry CPAs who wish to understand and comply with the newly revised AICPA Code of Professional Conduct with an emphasis on the CPA's independence.

4.00 credits

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Objective

  • Recognize applicable ethical conceptual frameworks for CPAs in public practice and in industry, and how to apply judgement in determining when a violation has occurred.
  • Identify specific nonattest services and the types of services that impair independence.
  • Recognize when independence is preserved when performing allowable, nonattest services.
  • Recognize existing independence safeguards and determine any additional safeguards.

Highlights

  • Recent codification of the AICPA Code of Professional Conduct
  • Conceptual frameworks associated with the new Code for CPAs in public practice and in industry
  • Types and characteristics of nonattest services that may not be performed by a CPA without impairing independence in relation to the client
  • Seven threats to independence resulting from a CPA's relationship with a client.

Instructors

Prerequisites

None.

Developer

California Society of CPAs

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