This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

Ethics, integrity & professionalism

Real-World Business Ethics for CPAs in A&A Logo aicpa

  Robert W. Walter, JD |   Free |   AICPA |   Jan 2018 |   Behavioral Ethics |   AICPA Store

Identify common pitfalls and present alternative courses of action.

This CPE course explores ethical issues in the context of actual regulatory and court proceedings that were resolved both in favor of and against A&A professionals in public practice. This dynamic course covers real-world A&A cases. You'll explore the professional responsibilities of engagement and engagement quality review partners, managers, and staff in the context of key A&A ethical matters such as independence, permitted and prohibited services, earnings management issues, records management, and client confidentiality. Finally, you will consider revenue recognition, materiality, controls and procedures, financial reporting questions or failures, and other key A&A topics faced by every business and their professionals.

Learning Objectives

This course will prepare you to:

  • Recognize independence issues associated with strategic alliances, joint marketing relationships, and referrals
  • Recognize how management integrity issues affect audit scope and procedures used by forensic investigators
  • Recognize the consequences of a CPA violation of the SEC’s professional conduct standards

Key Topics

  • Analysis of ethical requirements from standard setters
  • Fact patterns from situations faced by CPAs in public practice
  • Special ethical issues in select areas: revenue recognition, materiality, permitted services, client confidentiality, and independence

Who Will Benefit?

  • CPAs in public practice who provide financial accounting and reporting services and CPAs in public practice who audit both private and publicly held companies
Topics covered:
  • Employee benefit plan auditing: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Governmental auditing: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Financial accounting & reporting: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Assurance: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Not-for-profit: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • IT management & assurance: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Firm practice management: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Tax: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Forensic & valuation services: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Fair value measurement: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Personal financial planning: Ethics, integrity & professionalism: Ethics, integrity & professionalism

Identify common pitfalls and present alternative courses of action.

This CPE course explores ethical issues in the context of actual regulatory and court proceedings that were resolved both in favor of and against A&A professionals in public practice. This dynamic course covers real-world A&A cases. You'll explore the professional responsibilities of engagement and engagement quality review partners, managers, and staff in the context of key A&A ethical matters such as independence, permitted and prohibited services, earnings management issues, records management, and client confidentiality. Finally, you will consider revenue recognition, materiality, controls and procedures, financial reporting questions or failures, and other key A&A topics faced by every business and their professionals.

Learning Objectives

This course will prepare you to:

  • Recognize independence issues associated with strategic alliances, joint marketing relationships, and referrals
  • Recognize how management integrity issues affect audit scope and procedures used by forensic investigators
  • Recognize the consequences of a CPA violation of the SEC’s professional conduct standards
Key Topics
  • Analysis of ethical requirements from standard setters
  • Fact patterns from situations faced by CPAs in public practice
  • Special ethical issues in select areas: revenue recognition, materiality, permitted services, client confidentiality, and independence
Who Will Benefit?
  • CPAs in public practice who provide financial accounting and reporting services and CPAs in public practice who audit both private and publicly held companies

Note: Many states do not accept the AICPA course to meet the Ethics requirement for earning or maintaining a CPA license. Please contact your state board to determine which Ethics course is required for your license.

Comments/Reflections