In the complex world of accounting ethics, client-related transactions often present a minefield of potential ethical dilemmas for CPAs. This regulatory ethics CPE course is meticulously designed to navigate these challenges, focusing on potential impairments to independence, conflicts of interest, and business transactions. Through a CPA's perspective, the CPE ethics course examines key topics such as contingent fees, commissions, hosting, and client records. Participants of our CPA ethics course will gain a comprehensive understanding of activities that may impair independence in attest client engagements, as outlined in the AICPA Code of Professional Conduct. The CPA ethics CPE course also addresses various threats and risks associated with conducting mutual business with attest clients. It delves into specific independence impairments and responsibilities that CPAs must consider, particularly when dealing with contingent fees and providing hosting services. This ethics CPE course is invaluable for CPAs seeking to uphold ethical standards while navigating the intricacies of client relationships and financial transactions.
Learning Objectives
Upon completing this course you will be able to:
Recall activities performed for attest clients which may be considered an impairment of independence by CPAs in accordance with the AICPA Code of Professional Conduct.
Identify various threats and risks CPAs face when conducting mutual business with attest clients.
Recall independence impairments and responsibilities CPA's must consider when charging contingent fees and providing hosting services.
Major Topics
Management
Management Responsibilities
Benefit Plan
Book Keeping
Payroll
Business Risk
Finance Consulting
Tax Matters
