Roadmap to Ethical Decision Making

Overview

Practitioners need to exercise caution to ensure they maintain independence as they assist their clients with reviews, audits, and compilation engagements. This course provides a roadmap to best practices and guidance provided by the AICPA's Code of Professional Conduct and analyzes and applies it to actual scenario-based case studies, providing accounting professionals with ethical standards to integrate into their practices.

Objectives

• Apply key strategies in maintaining independence in client engagements
• Assess circumstances that threaten independence
• Understand how safeguards may reduce independence threats to an acceptable level
• Apply ethical guidance to scenarios that accounting professionals may encounter in public practice

Highlights

• Provide best practice tips and practical strategies for preserving independence when assisting clients with technical matters
• Discuss the principles of professional conduct
• Address compliance with professional standards
• Use case studies to address circumstances that may create threats to independence