Audit 101: AICPAs Code of Professional Conduct Principles
2.00 Credits
Member Price $89
Non-Member Price $109
Overview
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
Prerequisites
None
Designed For
Accountants who need to understand the foundational principles of the CPA profession
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
Preparation
None
Leader(s):
Leader Bios
Jennifer Louis, Business Learning Institute
Jennifer F. Louis, CPA, has more than 18 years of experience in designing and instructing high-quality training programs. In 2003 she formed Emergent Solutions Group, LLC, serving organizations by providing training services on a project-specific or parttime basis.
Most recently, Ms. Louis was executive vice president / director of trainingServices at AuditWatch, Inc., a premier training and consulting firm serving the audit profession. She began her career at AuditWatch as vice president of product development. Before joining AuditWatch, Ms. Louis was the financial/operational audit manager at AARP.
Ms. Louis also was an audit manager for Deloitte & Touche LLP. During her years at Deloitte & Touche’s Washington D.C. office, she was a frequent local and national instructor. She also served as an
instructor for the firm’s national “Train the Trainers” program.
Non-Member Price $109
Member Price $89