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Professional Ethics: 2019 Update and Refresher

Professional Ethics: 2019 Update and Refresher

Quick Overview
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 the 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.

Credits - 2.00
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Price: 69.00
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Author(s)

Catherine R. Allen, CPA

Field(s) of study

Regulatory Ethics

Level of difficulty

Update

Topics discussed

Ethics in the Accounting Profession, Due Care and Competence, Revisions to the AICPA Code of Professional Conduct, Conflicts of Interest, Independence Rules, Transfer of client files, Return of client files

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 principles that underlie the AICPA rules of conduct, Apply the GAO Yellow Book independence requirements for nonaudit services

Designed for

CPAs who are looking to get a refresher on key ethics topics