Regulatory Ethics – Clients

1 Credits: Regulatory Ethics


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Regulatory Ethics – Clients

Course Level
CPE Credits

1 Credits: Regulatory Ethics

Course Description

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.

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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.