Audit 101: AICPAs Code of Professional Conduct Principles

Course Details

Date

Monday, January 6, 2025

9:00am – 11:00am (Registration: 3:02pm)

Location

Online

Field of Study

Ethics

CPE Credit

2 hours CPE credit

Level of Knowledge

Beginning

Vendor

CPA Crossings

Prerequisites

None

Description

AICPAs Code of Professional Conduct - Exploring the Foundational Principles Underlying the CPA Profession as a whole will provide an overview of the basic principles of the AICPA's Code of Professional Conduct with practical implementation examples. CPAs must seamlessly transition to a profession that relies heavily on conformance with technical and ethical standards. It is critical for CPAs to seek to serve the public interest with a strong sense of character, integrity, competence, and due professional care. In addition, CPAs must appropriately safeguard any threats to independence and objectivity. Note: This course is recommended as a part of a 16-hour audit skills curriculum for beginning auditors, while it is also appropriate for anyone who has public accounting responsibilities. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Highlights

Major topics covered in this course include:

  • The AICPA Code of Professional Conduct
  • The Conceptual Framework for Independence
  • Safeguarding independence when performing both attest and non-attest services
  • Real-life difficult scenarios and ethical dilemmas commonly faced by new professionals

Objectives

After attending this presentation, you will be able to...

  • Recognize what it means to be a professional
  • Identify courteous, conscientious and businesslike behaviors
  • Recall the importance of character, integrity and serving the public interest
  • Recognize the importance of appropriately maintaining independence and objectivity

Designed For

Accountants who need to understand the foundational principles of the CPA profession

Course Pricing

WYOCPA Member Fee
$89.00

Non-Member Fee
$116.00

Your Price
$116.00

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