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Event code
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CMAI24112743
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Language
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English
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Event name
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Professional Ethics Update and Refresher
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CPD hours
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2.00
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Competency
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Ethics, Integrity and Professionalism
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Sub-Competency
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Understanding business ethics,Developing ethical policies and procedures; driving corporate ethical values and practices
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Level
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2 - Intermediate
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Contact
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online@hkicpa.org.hk / 2287 7008
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Description
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Overview: Professional Ethics Update and Refresher Key Topics - AICPA Code of Professional Conduct
- Conceptual framework approach
- Rules for performing nonattest and tax services
- IESBA code
- Recent enforcement of ethics and independence violations
Learning Objectives - Recall the structure and general contents of the AICPA Code of Professional Conduct.
- Apply the conceptual framework approach to address an ethical matter.
- Identify the requirements for maintaining independence when performing nonattest services for an attest client.
- Recognize ethical responsibilities for performing tax services.
- Identify new and revised ethics rules and guidance issued by the AICPA and other regulatory bodies.
- Recall recent enforcement actions against firms and CPAs for independence and other ethics infractions.
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