1 hr CPE/CPD in Regulatory Ethics
Program Level: Update
Auditors and accountants are continually being held to a higher standard of care by regulators and the public. Given our attestation role, our independence and objectivity are paramount, but it’s also the first thing to be called into question after an audit failure. The recent focus on audit quality and the new proposed Quality Management Standard have led to a renewed focus on auditor independence standards and ethics.
This course will examine the importance of ethics and review key independence standards in the CPA Code of Conduct, through a combination of theory and case studies. As time permits, we will also examine some examples of standards enforcement by Provincial CPA bodies.