Webinar Details
Course Description

The AICPAs Code of Professional Conduct provides guidance for ethical business conduct, as well as other potentially relevant ethical requirements from the PCAOB and international bodies. An important pillar of any Code of Professional Conduct is the rules governing independence when performing attest services, particularly when both attest and non-attest services are provided.  This webinar will dig deeper into important foundational principles, primarily focusing on threats to independence and how to avoid or appropriately safeguard them.

Major Topics

  • Overview of the Conceptual Framework approach to identify threats to principles of the Code of Professional Conduct
  • Familiarity, self-interest, self-review and other independence threats
  • General requirements and management responsibilities when performing both attest and non-attest services for the same client
  • Safeguards for common independence threats
Learning Objectives
  • Identify the Conceptual Framework that should be applied to evaluate compliance with principles of any Code of Professional Conduct
  • Recognize threats and safeguards relating to performing both attest and non-attest services for clients
  • Discover common independence threats and how to eliminate or mitigate them to an acceptable level
Prerequisites
  • None
Who Should Attend

CPAs, accounting/finance professionals who work with audit or assurance services. 

Advanced Preparation

None

Presenter Details
  • Jennifer Louis
    • Presenter

    Jennifer has over 20 years experience in designing and instructing high-quality training programs in a wide variety of technical and “soft skills” topics needed for professional and organization success.  In 2003 she founded Emergent Solutions Group, which is dedicated to meeting organization’s professional training needs on a project or part-time basis.  Jennifer serves a wide variety of clients, including public accounting firms, private industry corporations, and public sector agencies.

NASBA Sponsor
  • National Registry of CPE Sponsors for the QAS self-study delivery method
    Encoursa is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBAregistry.org.
Date & Time
Friday, April 25, 2025

12:00 PM EDT (see additional timezones)

CPE
  • Webinars: CPE certificates will be accessible through your dashboard 1 hour after a webinar concludes.

    Self-Study: CPE certificates will be accessible through your dashboard immediately after passing the qualified assessment.

    For specific instructions on accessing your CPE, please see our FAQ section on our support page.

  • Multiple Attendees on Webinars: Each attendee should register separately for the webinar. If more than 1 attendee participated from the same device, please contact us after the event to let us know. For group signups for paid events, please contact us.

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