Conflicts of Interest - A New Approach

Overview

The AICPA ethics “re-codification” analyzes conflict of interest restraints primarily depending on the CPA’s employment position. It introduces new conflict identification requirements that should lead to professionals becoming more analytical prospectively in engagements and relationships that include actual or potential conflicts of interest which may be adverse to their client’s loyalty and confidentiality ethical and legal responsibilities.

Highlights

Documentary Client Consent Evidence, Subordination of Judgement, Whistleblowing, Conflict Disclosure Checklist.

Prerequisites

None

Designed For

CPAs in Public or Industry

Objectives

To equip accounting professionals with the knowledge and skills necessary to identify, assess, and manage potential conflicts of interest, threats to independence, and ethical dilemmas in accordance with CPA ethical standards.

Notice

Does not qualify for WA State Ethics