Total Credits: 8 including 5 Accounting - Technical, 3 Regulatory Ethics - Technical
Although “inquisitiveness” is not explicitly required by the AICPA and MICPA Code of Professional Conduct, generally accepted auditing standards require a certain level of follow-up when "red flags" appear ... especially during an attestation engagement. The principles of integrity, honesty, and objectivity articulated in the AICPA Code of Professional Conduct imply a certain level of curiosity, truth-seeking and inquisitiveness, but these ideals are often difficult to achieve when accountants are under the real pressures of time, budget and deadlines. This seminar considers these difficult accounting and ethics issues. Participants discuss actual court cases as they sort through these issues together.
Accounting is an art. It involves the abstraction and communication of information. The value of accounting information, in turn, is often discussed in terms of the extent of disclosure and transparency. All well and good, it seems, until someone decides that a particular set of financial statements is erroneous to the point of being misleading or deceptive. This seminar offers an overview of the theoretical notion of disclosure, followed by a discussion of recent cases and controversies where financial statements (and the accountants associated with them) and challenged in court. Theory tends to clash with practice in these cases. Participants are invited to sort out what is proper disclosure and what is not.
|Important Course Information_Read First (487.5 KB)||Available after Purchase|
|Slides Handout (4.4 MB)||Available after Purchase|
|Slides Handout 2 (3.3 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.
Professionals who are interested in stepping outside of the narrow confines of the Code of Professional Conduct and taking a fresh look at the professional duty of inquisitiveness. This ethics seminar is designed for all accounting professionals, irrespective of background, specialization, or type of organization with which they are affiliated.
Professionals who are responsible for reporting or disclosure and interested in considering more than the narrow confines of AICPA Code of Professional Conduct and GAAP rules.
This seminar is designed for all accounting professionals, irrespective of background, specialization, or type of organization with which they are affiliated.
Albert Spalding, CPA, JD
Please contact Anne Taylor for any complaints. email@example.com, (972-377-8199).
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
Group Internet Based
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