Surgent's Ethical Considerations for CPAs
Tuesday, April 22, 2025
2-4 p.m. Central
2 CPE (2 technical) | 2 Ethics
Course code: 25WS-0062
View pricing
Online registration is not available due to server maintenance.
Please call 952-831-2707 between 7:30 a.m. and 4:30 p.m. Central to register.
As accounting firm's non-attest offerings to their attest clients become more diversified, such engagements increase firms' exposure to independence violations. In order to thread the needle of providing value-added services and upholding their independence obligations, firms need to have a strong foundational understanding of the applicable ethical and independence rules which govern these engagements. In this course, we'll review the relevant sections of the AICPA Code of Professional Conduct regarding independence, objectivity, and conflicts of interest. The course will focus on the Code's Independence Rule and common threats to auditor's independence. In particular, the course will focus on those unique considerations related to non-attest services, both from the perspective of AICPA interpretations and other applicable rules and regulations. PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED.
Major subjects
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Auditor independence and its importance to the public accounting profession
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Common threats to auditor independence
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AICPA's framework for assessing conflicts of interest
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Unique threats related to non-attest services to attest clients
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Common safeguards to help assure compliance with relevant rules and regulations
Learning objectives
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Identify the key sources of guidance on auditor independence
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Recall key components of applicable independence guidance from the AICPA, SEC and other regulators
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Assess independence risks related to common client situations
Who should take this program?
Pricing
|
Standard Member Fee |
$99.00
|
 Standard Nonmember Fee |
$99.00
|
Our records indicate
you are a
nonmember.
If you register, you will be charged
$99.00
(Standard Nonmember Fee).
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Online registration is not available due to server maintenance.
Please call 952-831-2707 between 7:30 a.m. and 4:30 p.m. Central to register.
Location
Online
Area
of study
Ethics
Field(s)
of study
Regulatory Ethics - Technical (2.0)
Level
Intermediate
Format
Group Internet Based
Sponsor
NASBA ID#: 103212
Prerequisites
Prereq.
Experience in financial reporting
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business
days before the event start date.
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