Professional skepticism is a fundamental element of a CPA's responsibility to exercise due professional care. It involves maintaining a questioning mind, critically evaluating evidence, and remaining alert to bias, inconsistency, and potential fraud. In today's complex environment, marked by subjective estimates, evolving risks, and heightened regulatory expectations, skepticism must be applied throughout every stage of an engagement and across all professional services, not just audits. In this course, Jennifer Louis, CPA, explores how to strengthen skeptical judgment, overcome common challenges, and apply practical strategies to support high-quality, objective, and ethical decision-making.