Independence and Conflicts of Interest

Overview

This course will be available for 90 days from your date of purchase.

This course focuses on how to integrate independence and avoid conflicts of interest in situations accounting professionals face daily. Participants will be able to know not just what is the right thing to do according to the AICPA Code of Professional Conduct, but how to put values into action. As part of this course, we also walk through real-world examples of individuals and companies faced with these dilemmas.

Prerequisites

None

Objectives

• Have the ability to define independence as promulgated by the AICPA Code of Professional Conduct and understand its importance to the CPA.
• Be able to ascertain situations which could threaten a CPA's independence.
• Understand how conflicts of interest and the use of contingency fees can subvert independence.

Highlights

• AICPA Code of Conduct: Independence, Conflicts of Interest,
• Case Study: Olympus
• Case Study: Buca di Beppo