2024 Professional Skepticism for the Public Accountant

Overview

Accountants are expected to demonstrate a questioning mindset. While such professional skepticism is an obvious requirement for assurance engagements, it is applicable elsewhere in the practice of public accounting. In fact, a skeptical mindset offers benefits to both public accountants and those who work in industry. This course provides specific examples of professional skepticism while suggesting best practices.

Highlights

• Self-evaluation of skepticism
• Requirements set forth by the AICPA Code of Professional Conduct
• Risk assessment
• Analytical procedures
• Advice for cultivating your professionally skeptical mindset

Prerequisites

None

Designed For

CPAs in public practice, members in industry, and any other professionals who want to evaluate and augment their level of professional skepticism

Objectives

• Explain the benefits of professional skepticism
• Understand AICPA requirements for professional skepticism
• Identify ways to enhance skepticism in your professional endeavors
• Associate skepticism principles with a variety of professional accounting services

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).