Accountants in public practice face ethical conflicts almost daily. This workshop (re-)introduces the revised AICPA Code of Professional Conduct and walks through the eleven rules of conduct applicable to accountants in public practice, emphasizing the management of objectivity and competence. We end with discussions of a real-world case involving a CPA whose objectivity and competence is questioned. 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
- Increased appreciation for the role and importance of the Code of Professional Conduct
- Review of the eleven basic rules applicable to members in public practice
- Increased awareness of the threats to noncompliance faced by members in public practice per the Conceptual Framework
- Enhanced ethics-related critical thinking skills through case analysis
Major Topics
- Ethics for Members in Public Practice: Why Bother?
- Re-Introducing the AICPA Code of Professional Conduct
- The Eleven Rules for Members in Public Practice
- The Conceptual Framework: Avoiding the Risk of Noncompliance
- Case Discussions: Members in Public Practice
