Webcast
Understanding Critical Code of Professional Conduct Concepts
Build a stronger working understanding of the AICPA Code of Professional Conduct by examining the independence, threat, and safeguard concepts that matter most in real-world practice. This course helps CPAs recognize common risk areas and apply sound professional judgment when performing attest and nonattest services.
$98.00
Webcasts are available for viewing Monday – Friday, 8am – 8pm ET,
and Saturday & Sunday, 10am – 6pm ET.
Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)
Secure Transaction CPE Credits
2 Credits: Behavioral Ethics
Course Level
Overview
Format
Webcast
Course Description
Understanding independence and ethical compliance is essential for any CPA who performs assurance or attest work. This course focuses on critical concepts from the AICPA Code of Professional Conduct, including the conceptual framework for evaluating threats, determining whether those threats are at an acceptable level, and applying appropriate safeguards when they are not. It also reviews the core principles that shape professional judgment, objectivity, integrity, and due care in practice.
Through practical examples and case-based discussion, Jennifer Louis walks through common independence issues involving financial interests, family and employment relationships, nonattest services, management participation, and self-review threats in this CPE webcast. Accountants and tax professionals will leave with a clearer understanding of where independence is impaired, where services may still be permissible, and how to document and manage these issues in a defensible, professional way.
Learning Objectives
- Identify key principles and conceptual framework elements within the AICPA Code of Professional Conduct relevant to assurance and attest engagements.
- Distinguish common independence threats, including familiarity, self-interest, self-review, advocacy, adverse interest, management participation, and undue influence threats.
- Evaluate whether safeguards adequately reduce identified threats to an acceptable level before proceeding with professional services.
- Recognize independence considerations that arise when providing both attest and nonattest services to the same client.
- Determine when specific activities, relationships, or service arrangements would impair independence under the Code of Professional Conduct.
Course Specifics
WC1426478801
June 15, 2026
None
None
Compliance Information
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
Jennifer F. Louis, CPA has over 25 years experience in designing and instructing high-quality training programs in a wide variety of technical and “soft skills” topics needed for professional and organization success. In 2003 she founded Emergent Solutions Group, which is dedicated to meeting organization’s professional training needs on a project or part-time basis. Jennifer serves a wide variety of clients, including public accounting firms, state CPA societies, private industry corporations, and public sector agencies.Previously Jennifer served as the Director of Audit Product Development at Surgent Professional Education for three years. Prior to that, Jennifer was Executive Vice President/Director of …
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