This training session focuses on independence issues for the CPA with small privately-owned clients. It covers the importance of the “conceptual framework” approach also known as the “threats and safeguards” approach. That approach, which is highlighted in the re-codified AICPA Code of Professional Ethics is covered throughout this training session.
BENEFITS
Earn 4 CPE credits in Accounting and Auditing.
HIGHLIGHTS
The training session covers the ongoing pre-codification fundamentals such as:
- The six Ethical Principles in the "old" code
- The "old" rules
- The new Interpretations and Rulings
- AICPA General Requirements with respect to small-practice clients
This course is a good update and refresher for all small practitioners involved with privately-held clients.
SPONSORED BY
PREREQUISITES
None
ADVANCE PREPARATION
None
ADDITIONAL NOTES
$25 late fee applied after 9/30. Season pass holders must register for each event.
For handouts, please visit your My Events page. Handouts are added as received - remember to check back for updates.
Help Feed Those in Need- The NJCPA Emerging Leaders Council is hosting a Food Drive to benefit the Community FoodBank of New Jersey. Please bring your nonperishable items and canned goods to this event. Peanut butter and tuna fish are always needed.