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Professional Ethics & Conceptual Framework Decision Making: Real World Cases

PROFESSIONAL ETHICS & CONCEPTUAL FRAMEWORK DECISION MAKING: REAL WORLD CASES

NOTE: All jurisdictions accept courses from Registry sponsors to a certain extent. However, some jurisdictions have additional requirements. You can see which jurisdictions have these requirements here: https://www.nasbaregistry.org/cpe-requirements
Cost $30.00
Presentation Length 2.0 hours

Recorded DateNovember 6, 2024
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaEthics (Regulatory)
Course LevelBasic
Course Description

Most in the accounting profession recognize that AICPA members are bound by the AICPA Code of Professional Conduct. However, applying that standard is not always straightforward. Join this webinar to review the actual circumstances of potential violations of the Code of Professional Conduct for CPAs and/or Enrolled Agents. Attendees will have the chance to analyze real-world cases, apply the AICPA’s Conceptual Framework to reach a conclusion, document the process, and decide what should have been done in the circumstances to avoid disciplinary actions.

Learning Objectives:


  • Evaluate how to apply the AICPA Conceptual Framework to potential threats to ethical violations

  • Identify possible violations of the AICPA Code of Professional Ethics and the U.S. Treasury Circular 230

  • Practice professional judgment to evaluate facts and circumstances in actual ethics scenarios

  • Determine how standard setters will evaluate noncompliance with applicable professional standards




 

Not logged
PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE
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With over 50 years of experience as a CPA, Larry is an author of accounting and auditing manuals, a professional continuing education instructor and author, and a consultant to CPA firms.  He is also a managing member of CPA Practice Aids, LLC, an organization that arranges and presents live-taught webinars on auditing, accounting, and ethics subjects.

In addition to his webinar and self-study courses, Larry provides consulting and income tax services for businesses, non-profit organizations, and individuals. 

About Our Presenter

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Larry Perry is the managing member of CPA Practice Aids, LLC. His courses are designed for CPAs in business, for CPAs in public practice, and for enrolled agents. Larry’s webinars on accounting and auditing standards and regulatory ethics include real-world cases and illustrations of practical applications and decision-making.