Overview
Going through the AICPA Code of Conduct we discuss who AICPA ethics apply to, define various terms and then go through a dozen case studies regarding 3rd parties, engagement letters, fees, commissions, independence, and discreditable acts. We then do several more case studies applying the rules for advertising as well as useful practice aids and conclude with a review of quality control standards.
Prerequisites
None
Objectives
This 2-hour course provides the practitioner with guidance on how to comply with independence, fees and advertising rules of the AICPA Code of Conduct.
