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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 4 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: April 04, 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 .