Effective professional judgement underpins the AICPA Code of Professional Conduct and the U.S. Treasury Circular 230 and is the backbone of a quality accounting, and auditing, and tax practice. That judgement is the foundation for the application of professional skepticism on all professional engagements.
This webinar is designed to illustrate circumstances when CPAs and Enrolled Agents will apply professional judgment in their daily practices.
Describe key requirements of the AICPA Code of Professional Conduct for CPAs in practice and in business
List important requirements of Circular 230 applicable to Enrolled Agents and CPAs
Identify how ethics standards apply to CPAs in business while carrying out daily responsibilities
Evaluate how to apply professional judgment in ethical decision-making for CPAs performing auditing and accounting services
Recognize how to apply professional judgment in tax practice for CPAs and Enrolled Agents
CPA Practice Aids, LLC
Owner
[email protected]
(719) 352-2878
With over 50 years of experience as a CPA, Larry is an author of accounting and auditing manuals, a professional continuing education instructor and author, and a consultant to CPA firms. He is also a managing member of CPA Practice Aids, LLC, an organization that arranges and presents live-taught webinars on auditing, accounting, and ethics subjects.
In addition to his webinar and self-study courses, Larry provides consulting and income tax services for businesses, non-profit organizations, and individuals.