| ERAC
A GUIDE TO ETHICAL RESPONSIBILITIES UNDER THE AICPA CODE
AND INDEPENDENCE AND ADVISORY SERVICES
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:
- 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
- A Practical Guide to Independence and Advisory Services
- Issues when providing both attest and non-attest services
- 101-3 update on CPA's scope of services
- Reporting alternatives under SSARS: examples and issues
DESIGNED FOR: Accountants in public practice who need an overview of the ethical requirements that govern the issuance of financial statements.
CPE CREDIT: 2 hours, Regulatory Ethics
LEVEL: Update
PREREQUISITES: None |
