Roadmap to Ethical Decision Making

• Apply key strategies in maintaining independence in client engagements.
• Assess circumstances that threaten independence.
• Identify safeguards that may reduce independence threats to an acceptable level.
• Apply ethical guidance to scenarios that accounting professionals may encounter in public practice.

• Review the AICPA's Code of Professional Conduct.
• Provide best practice tips and practical strategies for preserving independence when assisting clients with technical matters.
• Discuss the principles of professional conduct.
• Address compliance with professional standards.
• Use case studies to address circumstances that may create threats to independence.