Objective
Participants will be able to:
- Understand the AICPA Code of Professional Conduct, along with recent changes
- Identify ethical threats and safeguards associated with members practicing in public practice, in business, or applicable to other members
- Identify the AICPA Code of Professional Conduct rules that are applicable to all members, including those in public practice and business
- Explain and apply the AICPA Code of Professional Conduct rules applicable to integrity and objectivity, independence, general standards, acts discreditable, commissions and referral fees, advertising, confidential information, and form of organization and name
- Understand the importance of and differences between the AICPA Code of Professional Conduct and Vermont state laws and regulations
Highlights
- The conceptual framework
- Confidentiality and conflicts of interest
- Issues impacting attest services, including independence
- Issues impacting non-attest practices and engagements
- Issues impacting CPAs in industry
- Vermont state laws and regulations
Designed For
Active licensed CPAs in public practice or industry.Prerequisite
Basic knowledge of professional ethics rules and regulations