ETHICS

NOTE: All programs will be livestreamed unless otherwise noted.

Sept. 27 | Open 9:30 a.m.

Program 10 – 11:20 a.m.

Independence & Recent Developments in Professional Ethics (CL2IND)

Douglas Warren, CPA, CFF, CFE, CEO, Warren & Tallent CPAs PLLC

This timely update and refresher on the AICPA Code of Professional Conduct includes the conceptual framework and independence provisions for nonattest services, personal independence and other critical matters. It reviews the basic tenets of ethical and professional conduct, including the principles upon which the code rests, and explains why the code is necessary and how it is organized. AICPA members must follow the AICPA code, and many courts and regulatory bodies view the AICPA code as the de facto standard for the accounting profession; therefore, it is imperative to stay current on the rules and apply them properly. Learn the most up-to-date rules through interactive case studies, exercises and illustrative graphics.

NOTE: This course qualifies for 2 credits toward the WICPA membership Ethics CPE requirement.

Registration:

$99 member | $125 nonmember

$89 retired, part-time, unemployed/ leave-of-absence

Level of knowledge: Beginning

CPE credit: 2 credits

Developed by: AICPA

Nov. 17 | Open 8 a.m.

Program 8:30 a.m. – noon

Technology & Ethics: Applying CPAs’ Ethical Standards to Our Changing Technology Environment (TAE4)

Carl Shultz, MBA, CPA, CGMA, Managing Director, CFS Consulting LTD While CPAs’ commitment to ethics hasn’t changed, the environment in which CPAs operate has changed significantly over the past decade and will continue to change rapidly. As CPAs adapt to this fast-evolving environment, they need to understand how current ethical standards apply and whether any new ethical guidelines need to be developed or modified to reflect the challenges of our ever-changing and technologically linked world. This course reviews the CPA’s ethical requirements, with a specific focus on how technology impacts them. Explore ethical challenges related to data security and privacy, investigate emerging technologies such as artificial intelligence and blockchain, and discuss how technological advances impact how CPAs provide their services. We will also review recent initiatives of the International Ethics Standards Board for Accountants (IESBA) to update its code to provide guidance for accountants and auditors in navigating the more pressing ethics and independence challenges arising from evolving technologies.

NOTE: This course qualifies for 4 credits toward the WICPA membership Ethics CPE requirement.

Registration:

$199 member | $249 nonmember

$175 retired, part-time, unemployed/ leave-of-absence

Level of knowledge: Intermediate CPE credit: 4 credits

Developed by: Surgent

Nov. 30 | Open noon

Program 12:30 – 4 p.m.

Virtual Update on the AICPA’s New Ethics & Quality Control Standards (UEQ4) Jeffrey Lieman, CPA, CFE, President, Lieman Associates LLC

Quality and ethics are the hallmark characteristics of the accounting profession. It is our responsibility as CPAs to have a firm understanding of our professional responsibilities in these two key areas. Recently enacted and proposed updates to the AICPA Code of Professional Conduct and quality management standards represent significant changes in how we govern ourselves and our firms. This course will cover the details of the enacted and proposed changes to the code, especially those affecting our communication of noncompliance with laws and regulations, and other changes that will impact our independence. We will review the new quality management standards proposed by the AICPA, which will represent a significant change in how firms design and deploy the processes that ensure engagement quality and compliance with the code. This course provides information you need to move forward in this era of great change.

NOTE: This course qualifies for 4 credits toward the WICPA membership Ethics CPE requirement.

Registration:

$199 member | $249 nonmember

$175 retired, part-time, unemployed/ leave-of-absence

Level of knowledge: Update CPE credit: 4 credits

Developed by: AICPA

Dec. 11 | Open noon

Program 12:30 – 4 p.m.

Ethics & Professional Conduct: Updates & Practical Applications (CL4GRE)

Martin J. Birr, CPA, CMA, CIA, MBA, Trustee Lecturer in Accounting, Kelly School of Business at Indiana University

This course provides a timely update and refresher of the AICPA Code of Professional Conduct, including the conceptual framework and independence provisions for nonattest services, personal independence and other critical matters. It reviews the basic tenets of ethical and professional conduct, including the principles upon which the code rests and explains why the code is necessary and how it is organized. AICPA members must follow the AICPA code, and many courts and regulatory bodies view the AICPA code as the de facto standard for the accounting profession; therefore, it is imperative to stay current on the rules and apply them properly. Through interactive case studies, exercises and