Instructor for this course
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Client-related transactions serve as the focal point for this Regulatory Ethics course. We examine potential impairments to independence, conflicts of interest, and business transactions through the lens of a CPA. Topics covered during this session include contingent fees, commissions, hosting, and client records.

Learning Objectives

  • Recognize and recall activities performed for attest clients which may be considered an impairment of independence by CPAs in accordance with the AICPA Code of Professional Conduct.
  • Identify various threats and risks CPAs face when conducting mutual business with attest clients.
  • Explore and recall independence impairments and responsibilities CPA’s must consider when charging contingent fees and providing hosting services.
Last updated/reviewed: June 20, 2021

Prerequisites

Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course. However it is recommended to take other Regulatory Ethics courses by Frank Castillo.
Regulatory Ethics: Data
Regulatory Ethics: Independence
Regulatory Ethics: Rules and Trends

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
INTRODUCTION AND OVERVIEW
  1:56Introduction to Regulatory Ethics: Clients
  8:23Director Positions and Management Responsibilities
  4:31Benefit Plan Administration
  7:38Bookkeeping Payroll and Other Disbursements
  4:50Business Risk Consulting
  8:45Contingent Fees
  4:28Commissions and Referral Fees and Subpoenas
  5:34Hosting Services
  2:08Records Request
  2:30Summary
CONTINUOUS PLAY
  50:43Regulatory Ethics: Clients
SUPPORTING MATERIAL
  PDFSlides: Regulatory Ethics: Clients
  PDFRegulatory Ethics: Clients Glossary/Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM