As competition in business continues to intensify, pressures exerted on accountants by colleagues, bosses, clients, markets or others to feed constant growth and profitability can be intense. The profession’s unique public interest role means we must be vigilant in our conduct and alert to how things appear to others, which is not so easy. Our Code of Conduct sets us apart from other service providers and demands it.
In this session, Cathy Allen, CPA (Audit Conduct, LLC) will explore recent studies that have examined the pressures on accountants, their response and perceptions about ethics in the workplace. She will talk about recent enforcement activity where auditors were found to lack independence in fact or appearance and the ramifications for those lapses. Cathy will also provide a thorough update of professional ethics developments impacting government audits, illegal acts by clients or employers, and independence when performing information system services, among others.
Self-Study Course Instructions: FOR DOCUMENT-BASED COURSES Download the course document(s) (below) and follow prompts contained in the document. FOR RECORDED COURSES WITH VIDEO Download any course document(s) (below) which may include handouts, glossary, transcripts, etc. Follow any prompts contained in the documents to help you complete the course. Most documents are searchable. |
Audit Conduct
Founder / Managing Member
callen@auditconduct.com
(631) 849-1779
Cathy Allen, CPA is a leading expert in the field of accounting professional ethics who has educated thousands of CPAs and other professionals about their ethical responsibilities, including auditor independence. Previously, as staff of the American Institute of Certified Public Accountants (AICPA), Cathy led the development of the Plain English Guide to Independence. As a consultant, she helped lead the project to restructure the AICPA Code of Professional Conduct. She was a Managing Director in PwC’s U.S. Independence Office.
Cathy served on the National Association of State Boards of Accountancy (NASBA) Board of Directors and was a member of the New York State Board for Public Accountancy. She currently serves on the AICPA's Professional Ethics Executive Committee.
CPAacademy.org (Sponsor Id#: 111889) 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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