Description:  This course will focus on how to integrate
integrity, objectivity, independence, and avoiding conflicts of interest in
situations faced by the accounting professional on a daily basis.   The participant will be able to know not
just “what is the right thing to do” according to the AICPA Code of
Professional Conduct but how to put your values into action!   As part of this course, we will also walk-through
real-world examples of individuals and companies faced with these
dilemmas. 

Learning
Objectives:  By the end of the course,
the participant will be able to:

1. Be
able to define integrity and objectivity as promulgated by the AICPA Code of
Professional Conduct and understand its importance to the CPA.

2. Have
the ability to identify situations where the CPA may be susceptible to subordinating
his/her judgment to a client or employer

3. Have
the ability to define independence as promulgated by the AICPA Code of
Professional Conduct and understand its importance to the CPA.

4. Be
able to ascertain situations which could threaten a CPA’s independence.

5. Understand how conflicts of interest
and the use of contingency fees can subvert independence.