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Ethics: Non-Attest Services, Integrity and Objectivity

Author/Moderator: Catherine R. Allen, CPA
Publisher: AICPA
Availability: Varies by Format (See Below)
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Description

Whether working in industry or public accounting, this revised interactive multimedia CD-ROM has revised topics of interest to you. One of the hottest topics this year is non-attest services, independence rule 101-3, and its new interpretations.

You need to know:

  • Which services CPAs can provide their individual and business clients — tax, consulting, bookkeeping, etc.
  • What and how to document elements of the engagement
  • Client responsibilities, and more

An interactive case study gives you a chance to make decisions and test your knowledge as you apply theory to real-life dilemmas.

Integrity and objectivity are two of the cornerstones of the profession's Code of Conduct that should constantly be evaluated in the light of today’s evolving business environment. Find critical guidance for handling conflicts of interest. Through interactive case studies, exercises and illustrative graphics, you will have a renewed understanding of these basic principles that will guide your decision making, whether you work in industry or public practice.

Objectives: 

  • Apply the provisions of the Code related to integrity, objectivity and conflicts of interest
  • Apply the new rules related to non-attest services

Value Aid! Includes printable files of related rules and interpretations!

Prerequisite:  None

Minimum System Requirements for CD-ROMs
Windows 2000 or above, a minimum video display resolution of 800 by 600 pixels with a minimum color depth of 16-bit (thousands of colors); audio-enabled speakers or headset; 16x CD-ROM drive or faster; Microsoft Internet Explorer version 6 or higher with security settings that allow Java script, shared objects and pop-ups; Macromedia® Flash Player™ version 8 or higher; Adobe® Acrobat® Reader.

Note: The AICPA has partnered with the state CPA societies listed below in developing a CD ROM state-specific version of this course. Order your state specific course directly from:

Florida Institute of CPAs
(Important Note: The course listed above is not the course approved by Florida Board of Accountancy. The approved course can only be ordered through the FICPA)

Kansas Society of CPAs
Missouri Society of CPAs
Oklahoma Society of CPAs

Note: The CPE On-Demand course will be accessible immediately after completing the purchase process. Access instructions will be shown on the Order Confirmation Screen and also included in the Order Confirmation Email.

Table of Contents

  • Ethics: Non-Attest Services, Integrity, and Objectivity
    • Introduction
    • Non-Attest Services
    • General Requirements
    • Can the Client Fulfill Its Responsibilities?
    • Documenting Your Understanding With The Client
    • Tax Services
    • Prohibited Activities
    • The Meeting
    • The Meeting / First Agenda Item
    • The Meeting / Bookkeeping Services
    • The Meeting / The Second Agenda Item
    • The Meeting / Corporate Finance Advisory Services
    • The Meeting / The Last Agenda Item
    • The Meeting / Technology Consulting Services
    • The Meeting / Going Home
    • More Non-Attest Services / Investments - Advisory or Management
    • More Non-Attest Services / Appraisal, Valuation, or Actuarial
    • More Non-Attest Services / Payroll and Other Disbursements
    • More Non-Attest Services / Executive or Employee Search
    • More Non-Attest Services / Benefit Plan Administration
    • More Non-Attest Services / Business Risk Consulting
    • Internal Audit Outsourcing
    • Internal Audit Outsourcing / Examples
    • Ethics Rulings on Outsourcing
    • Be Careful When Selling New Services
    • Document In Writing
    • Independence Rules Relating to Services
    • Quick Review 1 of 6
    • Quick Review 2 of 6
    • Quick Review 3 of 6
    • Quick Review 4 of 6
    • Quick Review 5 of 6
    • Quick Review 6 of 6
    • Non-Attest Services / Summary
    • Characteristics of Integrity
    • The Board Meeting
    • Characteristics of Objectivity
    • Can You Be Objective?
    • Integrity and Objectivity
    • Interpretation 102-4 / Disagreements With Your Boss
    • Conflicts of Interest
    • Identifying Potential Conflicts of Interest
    • Examples of Potential Conflicts of Interest
    • Summary
    • Resources
    • Glossary & Index

Excerpts

Subscription Info

Other Options

NASBA Field of Study: Regulatory Ethics
Level: Basic
Recommended CPE Credit: 2
Ethics: Non-Attest Services, Integrity and Objectivity
For online access
CPE On-Demand ,
Product# 159413
Availability:Online Access
1 Year
For registered users only
Regular:$73.75
AICPA Member:$59.00
Your Price:$73.75
Ethics: Non-Attest Services, Integrity and Objectivity CD08
CD-ROM
Product# 739416HS
Availability:In Stock
Regular:$73.75
AICPA Member:$59.00
Your Price:$73.75
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