November 19, 2022


Webinar


8 Total CPE Credits

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Red Flags & the Inquisitive Accountant/Accountants' Non-Disclosure: Recent Cases & Controversies

  • Instructor

    Albert Spalding

Learning Objectives

  • Participants will gain new insights into Inquisitiveness, especially as that virtue interacts with the realities of corporate and accounting firm budgets and profitability requirements. Practical applications will include real-life ethical dilemmas where the level of an accountant's inquisitiveness is challenged.
  • Participants will gain new insights into the notion of disclosure as an idea and as a financial reporting principle. Practical applications will include the analysis of disclosure-related controversies where accountants in industry and in public accounting are challenged. Legal and licensure implications are also addressed.

Major Topics

  • Curiosity, Truth-seeking, and Inquisitiveness
  • “Required” Inquisitiveness in Attestation Engagements
  • Inquisitiveness and the AICPA Code of Professional Conduct
  • Recent Cases and Controversies
  • Accounting as Disclosure: Theory and Societal Significance
  • Basic Disclosure Accounting and Ethics Rules
  • Efforts to Increase Relevance in Financial Reporting
  • Recent Disclosure-Related Cases and Controversies

CPE Credits Available

8
Total CPE
5
Accounting
3
Regulatory Ethics

Things to Know About This Course

Course Level

  • Basic

Prerequisites

None

Advanced Preparation

None

Intended Audience

Professionals who are interested in stepping outside of the narrow confines of the Code of Professional Conduct and taking a fresh look at the professional duty of inquisitiveness. This ethics seminar is designed for all accounting professionals, irrespective of background, specialization, or type of organization with which they are affiliated.   Professionals who are responsible for reporting or disclosure and interested in considering more than the narrow confines of AICPA Code of Professional Conduct and GAAP rules.   This seminar is designed for all accounting professionals, irrespective of background, specialization, or type of organization with which they are affiliated.

Provider

ACPEN

This event has ended.