Audit 301: Code of Professional Conduct - Key for Auditors
April 15, 2025
Webinar
2 CPE
Instructor
Jennifer Louis
Audit 301: Code of Professional Conduct - Key for Auditors
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.
Professional Requirements for Assurance Providers, Including Independence
Understanding Critical Code of Professional Conduct Concepts will dig deeper into important foundational principles, primarily focusing on threats to independence and how to avoid or appropriately safeguard them. The AICPAs Code of Professional Conduct provides guidance for ethical business conduct, as well as other potentially relevant ethical requirements from the PCAOB and international bodies. An important pillar of any Code of Professional Conduct is the rules governing independence when performing attest services, particularly when both attest and non-attest services are provided. Note: This course is recommended as a part of a 16-hour audit skills curriculum for in-charge or supervisor auditors, while it is also appropriate for anyone who has audit or attest engagement 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
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
2 CPE
2
Regulatory Ethics
Things to Know About This Course
Course Level
Basic
Professional Area of Focus
Ethics
Advanced Preparation
None
Intended Audience
Anyone who provides audit and attest services requiring independence
