January 25, 2027

Vendor Webinar

2 CPE Credits

Surgent's Ethical Considerations for CPAs

January 25, 2027
Vendor Webinar
2 CPE Credits
  • View Bio

    Instructor

    Sharon
    Martin

    View Bio

    Sharon Martin

    Bio

    Sharon L. Martin, MBA, CPA, is an Associate Professor in the Department of Accountancy at Weatherhead School of Management (WSOM) at Case Western Reserve University in Cleveland, Ohio. Sharon twice served as the Associate Dean for Finance and Administration at WSOM and co-chaired the strategic planning committee. Sharon received the 2018 Outstanding Undergraduate Faculty Advocate award. She has also been nominated for outstanding faculty member by Gamma Sigma Alpha and nominated for the WSOM Undergraduate Teaching Award multiple times. She currently teaches in the Master of Accountancy program. Martin is a graduate of John Carroll University. She obtained her Executive MBA from Baldwin Wallace University and gained Certificates in Women’s Leadership and Executive Coaching from Case Western Reserve. Martin’s career spanned 25 years at Ernst & Young in various roles in the audit practice, including principal in the Global Assurance Advisory Business Services (AABS) group, executive director in the Americas Quality and Risk Management team, and the global director of AABS Technology Implementation.

As accounting firms’ non-attest offerings to their attest clients become more diversified, such engagements increase firms’ exposure to independence violations. In order to thread the needle of providing value-added services and upholding their independence obligations, firms need to have a strong foundational understanding of the applicable ethical and independence rules which govern these engagements. In this course, we’ll review the relevant sections of the AICPA Code of Professional Conduct regarding independence, objectivity, and conflicts of interest. The course will focus on the Code’s Independence Rule and common threats to auditor’s independence. In particular, the course will focus on those unique considerations related to non-attest services, both from the perspective of AICPA interpretations and other applicable rules and regulations. PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED.

Learning Objectives

  • Identify the key sources of guidance on auditor independence
  • Recall key components of applicable independence guidance from the AICPA, SEC and other regulators
  • Assess independence risks related to common client situations


Major Topics

  • Auditor independence and its importance to the public accounting profession
  • Common threats to auditor independence
  • AICPA’s framework for assessing conflicts of interest
  • Unique threats related to non-attest services to attest clients
  • Common safeguards to help assure compliance with relevant rules and regulations


CPE Credits Available

2 CPE Credits
2
Regulatory Ethics

Things to Know About This Course

Course Level

  • Intermediate

Prerequisites

Experience in financial reporting

Advanced Preparation

None

Intended Audience

All CPAs

Provider

Surgent

Register For This Event

  • MSCPA Member

    $ 99 99
    Join

  • MSCPA Non-Member

    $ 139 139
    Your Price

Please login to register.