April 2, 2024


2 Total CPE Credits


Audit 301: Code of Professional Conduct - Key for Auditors

  • Instructor

    Jennifer Louis

Learning Objectives

Upon completion of this course, you will be able to...

  • Recall the Conceptual Framework that should be applied to evaluate compliance with principles of any Code of Professional Conduct
  • Identify threats and safeguards relating to performing both attest and non-attest services for clients
  • Recall other common independence threats and how to eliminate or mitigate them to an acceptable level

Major Topics

The major topics covered in this course include:

  • Overview of the Conceptual Framework approach to identify threats to principles of the Code of Professional Conduct
  • Familiarity, self-interest, self-review and other independence threats
  • General requirements and management responsibilities when performing both attest and non-attest services for the same client
  • Safeguards for common independence threats

CPE Credits Available

Total CPE
Regulatory Ethics

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Ethics

Advanced Preparation


Intended Audience

Anyone who provides audit and attest services requiring independence


CPA Crossings

Register For This Event

  • ASCPA Member

    $ 89 89
  • ASCPA Non-Member

    $ 139 139
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