Review AICPA, state CPA societies, and state board ethics standards as they apply to small- and medium-sized CPA firms. Examine connections between ethics principles, formal rules, and the profession’s public responsibility. Understand how the new ethics codification and the conceptual framework for resolving ethical issues will alter current practice. Hear about evolving issues, conflicts of interest, comfort letters, and recent revisions to the Ethics Code. Highlights
Ethics rules, enforcement, and disciplinary process
When and why conflicts exist
Earnings management
Staff recruitment, selection, and promotion
Whistleblowers and the auditor
Advisory services while maintaining independence
AICPA’s restructured Ethics Code
Registration
PICPA Member: $139 Nonmember: $189
More Information
Course No.
800020
Level:
Update
Prerequisites:
None
Notes
This is a four-credit morning seminar (8:00 - 11:30 a.m.; 7:30 a.m. registration)
Speaker(s)
William Engelbret
Associate Professor
Pennsylvania State University - Altoona
William G. Engelbret, CPA, PhD Associate Professor Pennsylvania
State University
William G. Engelbret is an Associate Professor of Accounting at Penn State
Altoona, where he has taught for three decades. Recently, Dr. Engelbret served
as the Head of the Division of Business and Engineering at Penn State Altoona
for nine years. He holds a BA in Accounting from Thiel College, an MBA from the
University of Pittsburgh, and a PhD in Accounting from the Pennsylvania State
University. He is a licensed CPA. He has received numerous teaching awards from
Penn State including the prestigious George W. Atherton Award for Excellence in
Teaching. He has published a number of articles, a book, and a television
series. Bill is a member of the American Institute of Certified Public
Accountants (AICPA) and the Pennsylvania Institute of Certified Public
Accountants (PICPA).