Regulatory Ethics – Clients

1 Credits: Regulatory Ethics


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Regulatory Ethics – Clients

Course Level
CPE Credits

1 Credits: Regulatory Ethics

Course Description

Client related transactions serve as the focal point for this Regulatory Ethics course.  We’ll 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.

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Learning Objectives

Upon completing this course you will be able to:

  • 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.
  • Recall independence impairments and responsibilities CPA’s must consider when charging contingent fees and providing hosting services.
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Course Specifics

Course ID
Revision Date
October 22, 2021


Advanced Preparation


Compliance Information

NASBA Provider Number: 103220

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

Frank Castillo

Frank Castillo is a nationally acclaimed CPA, author & instructor. His body of published work includes over 300 video and text based courses addressing technical and personal challenges modern day accountants face.  Frank has traveled extensively across this great country providing tailored consulting services for professional athletes, performing artists, business mavericks, and dedicated licensed professionals.