Introduction to Ethics & Professional Skepticism

Overview

Ethics and professional skepticism are a cornerstone of public accounting. This course will review the Code of Ethics for Professional Accountants that practitioners must adhere to. This course will outline the pressures, opportunities, and rationalizations that lead to instances of fraud. In addition, this class will walk through some interactive examples to illustrate various scenarios of noncompliance during engagements.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Highlights

The major topics that will be covered in this course include:

• The Code of Ethics for Professional Accountants.
• The pressures, opportunities, and rationalizations that lead to instances of fraud. 
• Interactive examples to illustrate various scenarios of noncompliance during engagements. 

Prerequisites

None

Designed For

Accountants and Auditors

Objectives

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

• Recognize noncompliance with ethical standards during engagements
• Recall the five fundamental principles of ethics for professional accountants

Preparation

None