| EAF4
ETHICS AND THE ATTEST FUNCTION: A 4-HOUR UPDATE FOR CPAS IN PUBLIC PRACTICE
This course provides CPAs in public practice with an update of their ethical responsibilities under AICPA regulations. Emphasis will be on the practitioners who provide compilations, reviews or audits, as well as a range of other services for closely held businesses. Case and examples will be used extensively.
MAJOR TOPICS:
- Ethics and the Attest Function: The Players
- Attest assurance and the range of CPA services
- Why independence is central to the attest function
- AICPA ethics
- Ethics enforcement: process and cases
- How to stay current with ethics issues
- Ethical Principles and Fraudulent Financial Reporting
- Ethics and the CPA - recent reporting problems
- The CPA's role in society - fair presentation
- Ethical behavior and codes of conduct
- Case Study: auditing Children's Hospital
- AICPA Ethics Code
- Independence and the attest function
- Independence , integrity and objectivity, 101, 102, 103
- Financial, business and employment interests
- Case Studies: financial reporting, ethics and the Code
- Independence and Ethics Alert
- Financial relationships
- Other current issues
DESIGNED FOR: Accountants in public practice who need an overview of the ethical requirements that govern the issuance of financial statements.
CPE CREDIT: 4 hours, Regulatory Ethics
LEVEL: Update
PREREQUISITES: None |
