more
Frank Castillo, Author
Author of over 250 continuing professional education courses across various fields of study including personal development, taxation, regulatory ethics, economics, technology, and finance.
This instructor has 12 courses »To Access This Course:
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 .