Description
Explore this comprehensive review of the fundamental principles of integrity, objectivity, and independence in all of your professional activities.This topic will acquaint you with common ethical complaints and the intersection of professional liability claims plaguing the profession. Consequently, it will illustrate best practices to avoid both perils and, in addition, discuss recent updates to the code of conduct.
Date: 2023-09-22 Start Time: End Time:
Learning Objectives
AICPA Code of Professional Conduct
• Principles of Professional Conduct
• Rules
• Independence
• Lack of Independence
• 101-3
• SSARS 19
• OCBOA
• Conflicts of Interest
General Standards
• Competency
Responsibilities
• Confidentiality
• Contingent Fees
• Cyber Liability
• Firm Mergers
Other
• Acts Discreditable
• Advertising and Solicitation
• Commissions and Referral Fees
Codification
Rulings and Interpretations
Requests for Records
• State Board Rules
• AICPA Rules
• Circular 230
Ethics in Tax Engagements
AU 561
Licensees in Industry
International Standards
Common Ethical Complaints
Case Studies and New Developments
John Raspante, CPA, MST-McGowanPRO