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: August 28, 2023
1 Review (8 ratings)

Reviews

4
Anonymous Author
This is a good course on Ethics related to clients.
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 .
Instructor for this course
  Course Overview CPE
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Regulatory Ethics: Clients1:56
  Director Positions and Management Responsibilities8:23
  Benefit Plan Administration4:31
  Bookkeeping Payroll and Other Disbursements7:38
  Business Risk Consulting4:50
  Contingent Fees8:45
  Commissions and Referral Fees and Subpoenas4:28
  Hosting Services5:34
  Records Request2:08
  Summary2:30
CONTINUOUS PLAY
  Regulatory Ethics: Clients50:43
SUPPORTING MATERIAL
  Slides: Regulatory Ethics: ClientsPDF
  Regulatory Ethics: Clients Glossary/IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam