The AICPA’s Professional Ethics Executive Committee (PEEC) clarified, revised, and codified the AICPA Code of Professional Conduct in 2014 and has made many changes since then. In this program, the Code is used as a basis for discussing regulatory ethics. The program will address ethics rules applicable to CPAs in public practice, those in business, and others. Recent changes, interpretations, and non-authoritative guidance issued by PEEC will be discussed along with Connecticut Board of Accountancy laws and regulations. This course qualifies for the three-year Connecticut ethics requirement.
- The conceptual framework
- Confidentiality and conflicts of interest
- Issues impacting attest services, including independence
- Issues impacting non-attest practices and engagements
- Issues impacting CPAs in industry
- Connecticut state laws and regulations
Basic knowledge of professional ethics rules and regulations
Active licensed CPAs in public practice or industry. Inactive licensed CPAs desiring to resume an active status.
Participants will be able to:
- Understand the AICPA Code of Professional Conduct, along with recent changes
- Identify ethical threats and safeguards associated with members practicing in public practice, in business, or applicable to other members
- Identify the AICPA Code of Professional Conduct rules that are applicable to all members, including those in public practice and business
- Explain and apply the AICPA Code of Professional Conduct rules applicable to integrity and objectivity, independence, general standards, acts discreditable, commissions and referral fees, advertising, confidential information, and form of organization and name
- Understand the importance of and differences between the AICPA Code of Professional Conduct and Connecticut state laws and regulations
Kenneth Heaslip, MS, MBA, CPA, CGMA, licensed as a CPA in New Jersey, is a discussion leader and Content Specialist Instructor for Loscalzo Associates Ltd., a division of SmartPros, a Kaplan company. Kenn has extensive experience teaching all levels of accounting, auditing, and other practice-related areas. He has served as Vice President and Trustee of the New Jersey Society of CPAs, Secretary of their Scholarship Fund, President of the Essex Chapter, and chair of several task forces. He is an active member of many society committees in accounting and auditing, taxation, and student programs, as well as past chair of the Educators Committee. Kenn currently serves on the NJCPA Professional Conduct Committee. He is a Director at Leaf, Miele, Manganelli, Fortunato & Engel LLP, a regional CPA firm in New Jersey and New York City.
Kenn has been a Professor of Accounting at Bloomfield College and Kean University, as well as an Executive in Residence at Seton Hall University, where he was the students’ choice as Educator of the Year two years in a row. He taught in the Executive MBA program at Rutgers University and has been with Becker CPA Review since 1983, serving as National Director for several years. As National Director, he was lead editor of course content and oversaw the hiring and training of 350 instructors on staff. Kenn has lectured extensively throughout the United States, Canada, and Asia.
Kenn earned his BA from Rutgers University and has an MS in taxation and MBA in finance from Seton Hall University.
Non-Member Price $235.00
Member Price $170.00