Event Description

New accountants must seamlessly transition to a profession that relies heavily on conformance with technical and ethical standards. It is critical for CPAs to seek to serve the public interest with a strong sense of character, integrity, competence, and due professional care. In addition, CPAs must appropriately safeguard any threats to independence and objectivity.

Designed For

Accountants new to the profession or new to auditing

Objectives

• Describe what it means to be a professional
• Discuss courteous, conscientious, and businesslike behaviors
• Explain the importance of character, integrity, and serving the public interest
• Describe the importance of independence and objectivity

Major Subjects

• The AICPA Code of Professional Conduct
• The Conceptual Framework for Independence
• Safeguarding independence when performing both attest and non-attest services
• Real-life difficult scenarios and ethical dilemmas commonly faced by new professionals

Prerequisites

None

Instructions

None