Participants will review what ethics means for a CPA firm and its staff. CPAs will understand and be able to use the rules in practice. This interactive workshop designed for practitioners in small and medium-sized CPA firms will include lecture with generous time for questions and case studies to reinforce the concepts.
List the four sections of the AICPA Code of Professional Conduct, determine which section applies to them, and summarize the major provisions applicable to them. Analyze ethical dilemmas for CPAs, including prohibited transactions, independence rules, conflicts of interest, professional responsibility, the subordination of judgment, and confidentiality, and disclosure in engagement letters. Discuss ethical dilemmas for clients. Develop and implement appropriate internal controls and engagement letter practices for the firm. Analyze threats and safeguards in the firm.
AICPA Code of Professional conduct
CPAs, accountants and auditors.