In the complex world of accounting ethics, client-related transactions often present a minefield of potential ethical dilemmas for CPAs. This Regulatory Ethics course is meticulously designed to navigate these challenges, focusing on potential impairments to independence, conflicts of interest, and business transactions. Through a CPA’s perspective, the course examines key topics such as contingent fees, commissions, hosting, and client records. Participants will gain a comprehensive understanding of activities that may impair independence in attest client engagements, as outlined in the AICPA Code of Professional Conduct. The course also addresses various threats and risks associated with conducting mutual business with attest clients. It delves into specific independence impairments and responsibilities that CPAs must consider, particularly when dealing with contingent fees and providing hosting services. This course is invaluable for CPAs seeking to uphold ethical standards while navigating the intricacies of client relationships and financial transactions.