Ethics and professional skepticism are a cornerstone of public accounting. This course will review the Code of Ethics for Professional Accountants that practitioners must adhere to. This course will outline the pressures, opportunities, and rationalizations that lead to instances of fraud. In addition, this class will walk through some interactive examples to illustrate various scenarios of noncompliance during engagements.

Agenda:

• Introduction to Code of Professional Conduct (pg5)
• Professional Skepticism (pg66)
• Fraud Triangle (pg76)