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The AICPA Code of Professional Conduct has undergone significant changes in the past few years—and there are additional changes that are effective as of 2016, to coincide with the effective date of SSARS No. 21. Among other changes, the Code provides separate sections for CPAs in public practice, CPAs in industry and for CPAs who may not be working in such a capacity, including educators. It also introduces two conceptual frameworks for the CPA to apply, one in relation to the overall Code of Conduct and one specifically related to the evaluation of independence.
Examine a CPA's independence when performing nonattest services for an attest client and the recently redefined types of activities and services that impair a CPA's independence. Learn about the seven potential threats to independence; the means of evaluating when those threats exceed an acceptable level; how to identify and evaluate existing safeguards; and how to develop additional safeguards.
Finally, we'll address how a CPA might document compliance with ethical requirements to enhance the CPA's system of quality control and satisfy peer reviewers.
Public practice or industry CPAs who wish to understand and comply with the newly revised AICPA Code of Professional Conduct with an emphasis on the CPA's independence.
Mark Dauberman provides CPE and technical staff training for CPA firms, private industry employers of accountants, and government organizations on topics that include accounting, compilation and review, fraud, internal and external auditing, developing internal controls, strategic planning, and practice management. He is also the senior editor for Roger CPA Review Course and authors CCH’s Knowledge-Based Compilations and Reviews.
Dauberman’s public accounting experience includes working with various local firms throughout high school and college, and employment with Kenneth Leventhal & Company. More recently, he was a partner at NSBN, a Beverly Hills CPA and business consulting firm. Dauberman’s industry experience includes serving as assistant controller of a large trucking and warehousing firm. He has been both a controller and the vice president of finance and administration for major real estate development companies. He also spent nearly 30 years as an entrepreneur, operating a business that prepared individuals for the CPA exam.
Dauberman taught his first university accounting class in 1969 and has been involved in accounting education since, most recently a visiting lecturer at California State University, San Bernardino. He obtained his bachelor’s degree in accounting from California State University, Northridge and his executive MBA at the Peter Drucker and Masatoshi Ito School of Management at Claremont Graduate University, where he previously had been a student of Dr. Drucker’s.