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Real-World Business Ethics for CPAs in A&A

Author/Moderator: Robert W. Walter, J.D.
Publisher: AICPA
Availability: Online Access
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Requirements for CPE in ethics vary from state to state. Please contact your state board to confirm your requirements.

This CPE course provides case studies drawn from real-life situations involving CPAs in accounting and auditing practices. Take a proactive, risk-avoidant stance by identifying common pitfalls and presenting alternative courses of action. Explore ethical issues in the context of actual regulatory and court proceedings that were resolved both in favor of and against A&A professionals in public practice. Study real-world A&A cases that explore the professional responsibilities of engagement and engagement quality review partners, managers, and staff in the context of key A&A ethical matters such as: independence, permitted and prohibited services, earnings management issues, records management, and client confidentiality. Consider these issues in relation to key A&A topics faced by every business and their professionals, such as revenue recognition, materiality, controls and procedures, and financial reporting questions or failures.

Topics Discussed:

  • Analysis of ethical requirements from standard setters
  • Fact patterns from situations faced by CPAs in public practice
  • Special ethical issues in select areas: revenue recognition, materiality, permitted services, client confidentiality, and independence

Learning Objectives:
When you complete this course, you will be able to:

  • Explain the process of addressing client communications when audit issues are identified.
  • Identify independence issues specifically when working with clients in an advisory capacity.
  • Describe how management integrity issues relate directly to determination of audit scope and procedures used by forensic investigators.
  • Explain the consequences of a CPA violation of the SEC’s professional conduct standards.

Who Will Benefit?
CPAs in public practice who provide financial accounting and reporting services and CPAs in public practice who audit both private and publicly held companies

Prerequisite:  Experience in business and financial reporting

Advanced Preparation: None

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NASBA Field of Study: Behavioral Ethics
Level: Intermediate
Recommended CPE Credit: 7
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