Audit 101: AICPAs Code of Professional Conduct Principles
March 3, 2025
Webinar
2 CPE Credits
Instructor
Jennifer Louis
Audit 101: AICPAs Code of Professional Conduct Principles
View Bio
Instructor
Jennifer
Louis
View Bio
Jennifer Louis
Bio
Jennifer F. Louis, CPA
Jennifer F. Louis, CPA has over 14 years of experience in designing and presenting high-quality training programs in a wide variety of technical and "soft skills" topics needed for professional and organizational success. In 2003, she co-founded Emergent Solutions Group, LLC, a consortium of professionals serving organizations on a project or part-time basis, to create a division dedicated to training services. She was most recently Executive Vice President/Director of Training Services at AuditWatch, Inc., a highly respected training and consulting firm serving the audit profession. During her six years at AuditWatch, Ms. Louis served in many other capacities, including Vice President of Product, and instructor and consultant for the firm's Audit Productivity Improvement ProgramTM and various other training courses. She also co-authored a manual on value-added auditing.
Before joining AuditWatch, Ms. Louis was the financial/operational audit manager at AARP. While at AARP, she served as one of their specially trained facilitators available as a resource throughout the organization for designing and leading strategic meetings and training sessions. Ms. Louis was also an audit manager for Deloitte and Touche, LLP. During her years in that firm's Washington, D.C. office, she served as an instructor for the firm's national "Train the Trainers" program.
Ms. Louis graduated summa cum laude from Marymount University with a BBA in accounting. She is also a member of several prestigious professional associations.
AICPAs Code of Professional Conduct
Exploring the Foundational Principles Underlying the CPA Profession as a whole will provide an overview of the basic principles of the AICPA's Code of Professional Conduct with practical implementation examples. CPAs must seamlessly transition to a profession that relies heavily on conformance with technical and ethical standards. It is critical for CPAs to seek to serve the public interest with a strong sense of character, integrity, competence, and due professional care. In addition, CPAs must appropriately safeguard any threats to independence and objectivity. Note: This course is recommended as a part of a 16-hour audit skills curriculum for beginning auditors, while it is also appropriate for anyone who has public accounting responsibilities. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Learning Objectives
After attending this presentation, you will be able to...
Recognize what it means to be a professional
Identify courteous, conscientious and businesslike behaviors
Recall the importance of character, integrity and serving the public interest
Recognize the importance of appropriately maintaining independence and objectivity
Major Topics
Major topics covered in this course include:
The AICPA Code of Professional Conduct
The Conceptual Framework for Independence
Safeguarding independence when performing both attest and non-attest services
Real-life difficult scenarios and ethical dilemmas commonly faced by new professionals
CPE Credits Available
2 CPE Credits
2
Regulatory Ethics
Things to Know About This Course
Course Level
Basic
Professional Area of Focus
Ethics
Advanced Preparation
None
Intended Audience
Accountants who need to understand the foundational principles of the CPA profession