This course discusses the conduct expected of CPAs by the Code of Professional Conduct and what it means to service in the public interest. Explore frequent pressures associated with serving as a CPA, and consider the examples of practitioners who lost their livelihoods, licenses, went to jail, or had their personal lives exposed in the media.
DESIGNED FOR
CPAs
BENEFITS
After attending this presentation you will be able to...
- Identify situations that create pressure to violate professional standards, the Code of Professional Conduct and/or the law, through case studies and evaluations
- Identify and construct safeguards against these pressures
HIGHLIGHTS
The major topics that will be covered in this course include:
- Explore cases of practitioners that succumbed to pressure and lost their livelihoods - from helping clients avoid restating earnings to backdating changes to audit work papers.
- Discuss the pressures that cause CPAs to cross the line and how to make sure you do not succumb to the pressure. What are the ethical principles that CPAs are required to follow? Is there a way out?
- Consider other cases of CPAs that became fraudsters. Who is responsible for fraud prevention? How can you keep your clients safe from them?
COURSE LEVEL
Basic
PREREQUISITES
None
ADVANCE PREPARATION
None