Get the latest information on the state of ethics in the accounting profession and developments in the regulatory and accounting communities in the U.S. and globally. We review recent enforcement activity and identify lessons learned. We examine the relevant ethical considerations when you feel pressured to achieve a specific result and the importance of perception when interpreting the AICPA Code of Professional Conduct and regulatory requirements under the SEC, PCAOB, GAO, and other rules. We also provide timely refreshers on important ethical requirements, including independence considerations relating to hosting and cybersecurity advisory services, and what the AICPA Code requires when an independence provision is violated.
Learning Objectives:
Audit Conduct
Founder / Managing Member
[email protected]
(631) 849-1779
Cathy Allen, CPA is a leading expert in the field of accounting professional ethics who has educated thousands of CPAs and other professionals about their ethical responsibilities, including auditor independence. Previously, as staff of the American Institute of Certified Public Accountants (AICPA), Cathy led the development of the Plain English Guide to Independence. As a consultant, she helped lead the project to restructure the AICPA Code of Professional Conduct. She was a Managing Director in PwC’s U.S. Independence Office.
Cathy served on the National Association of State Boards of Accountancy (NASBA) Board of Directors and was a member of the New York State Board for Public Accountancy. She currently serves on the AICPA's Professional Ethics Executive Committee.