2024 Introduction to Ethics & Professional Skepticism

Overview

Ethics and professional skepticism are a cornerstone of public accounting. This course will review the Code of Ethics for Professional Accountants that practitioners must adhere to. This course will outline the pressures, opportunities, and rationalizations that lead to instances of fraud. In addition, this class will walk through some interactive examples to illustrate various scenarios of noncompliance during engagements. 

Highlights

• Code of Professional Conduct
• Fraud
• Professional Skepticism

Prerequisites

None

Designed For

Accounting professionals

Objectives

• Recognize noncompliance with ethical standards during engagements
• Recall the five fundamental principles of ethics for professional accountants

Preparation

None

Notice

This course is offered by a 3rd party vendor and will not be accessible in the My CPE Tracker section of the ISCPA website. Course access information will be emailed directly to you by Accounting Continuing Professional Education Network (ACPEN).