Preserving Independence and Otherwise Complying with the New AICPA Code of Professional Conduct Webinar
Feb 19 11:30 - 3:00 p.m.
Online
4-Ethics CPE Credits
Make certain that you and your firm are in compliance with the revised AICPA Code of Professional Conduct.Evaluate when the performance of nonattest services have the potential to impair independence.Identify procedures for complying with and documenting compliance with the AICPA Code of Professional Conduct to avoid performing nonattest services when independence is impaired. Highlights
Examine a CPA's independence when performing nonattest services for an attest client. Review redefined types of activities and services that impair a CPA's independence.The AICPA Code of Professional Conduct has undergone significant recent changes, some effective in 2016, to coincide with the effective date of SSARS No. 21.Among others, separate sections for CPAs in public practice, industry, and those working in other capacities, including educators. Also, two conceptual frameworks to apply. One concerning the overall Code of Conduct and another related to the evaluation of independence.Learn the seven potential threats to independence; the means to evaluate when they exceed an acceptable level; how to identify and evaluate existing safeguards; and how to develop additional safeguards.Finally, address document compliance with ethical requirements to enhance the CPA's system of quality control and satisfy peer reviewers.
Registration
PICPA Member: $150 Nonmember: $201
More Information
Course No.
4202963D
Level:
Overview
Prerequisites:
None.
Notes
None
Speaker(s)
Mark Dauberman
Mark Dauberman taught his first
university accounting class in 1969 and has been involved in accounting
education since having taught at CSUN, CSULA, UCLA, and Loyola Marymount
University. He obtained his bachelors degree in accounting from California
State University at Northridge (CSUN) in June of 1970. In 2010, he
completed the Executive MBA program at the Peter Drucker and Masatoshi Ito
School of Management at Claremont Graduate University, where he had been a
student of Dr Drucker in 1971. Mark's public accounting experience
includes working with various local firms throughout high school and
college, and employment with Kenneth Leventhal & Company. More
recently he was a partner at NSBN, a Beverly Hills CPA and business
consulting firm. Mark's industry experience includes serving as assistant
controller of a large trucking and warehousing firm. He has been both a
controller and the Vice President of Finance and Administration for major
real estate development companies. Mark also spent nearly 30 years as an
entrepreneur, operating a business that prepared individuals for the CPA
exam Mark currently provides CPE and technical staff training for CPA
firms, private industry employers of accountants, and government
organizations on topics that include applying the risk assessment
standards, fraud, internal and external auditing, developing internal
controls, strategic planning, and practice management. In addition to
numerous CPE courses and articles, Mark authors the CCH publication
Knowledge-Based Compilations & Reviews. He also provides consulting
services to CPA firms, providing assistance on matters involving strategic
planning; partner compensation issues; client management; and the
planning, performance, and review of financial statement
services.