Total Credits: 2 including 2 Regulatory Ethics - Technical
For decades the AICPA Code of Professional Conduct contained six principles and eleven rules. The rules, in turn, were supported by dozens of interpretations and ethics rulings. Now, under the "conceptual framework" approach, the new version of the Code adds another layer of authoritative pronouncements by pointing to seven categories of "threats" that could lead to a violation of one or more rules: adverse interest, advocacy, familiarity, management participation, self-interest, self-review, and undue influence. This webcast draws from real life examples to help explain the conceptual framework and to show how it can be reasonably understood, applied and implemented.
*The conceptual framework will be explained, with real life examples, so that participants will have a better understanding of its relevance and usefulness in the accounting profession
*6 Principles, 11 Rules, and Now, 7 Broad Categories of Threats
Dealing with the Conceptual Framework Materials (1.48 MB) | Available after Purchase |
2015 CPE Credit Information (0.06 MB) | Available after Purchase |
Albert “Bert” is an attorney-CPA and holds the Certified in Financial Forensics (CFF) designation from the AICPA.
Professor Spalding serves on the faculty of the Department of Accounting at the Wayne State University Mike Ilitch School of Business…where he teaches business law, tax, forensic and fiduciary accounting -- as well as professional ethics -- in the MS in Accounting and MBA programs.
Bert Spalding has also served on the legal staff of the IRS National Office in Washington, D.C. where he drafted letter rulings, technical advice memoranda, revenue rulings and other pronouncements.
Dr. Spalding holds graduate degrees in accounting, law, psychology, philosophy and theology, and has authored several books and many journal articles on accounting, tax, legal and ethics-related topics. His popular SpaldingCPE seminars, webcasts and self-study courses on ethics and accounting topics are widely received around the State of Michigan as well as nationally.
No
Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
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