Instructor
Tony Cuozzo
Instructor
Tony is a member and former chair of Coastal Peer Review, an entity formed January 1, 2021 by the Maryland Association of CPAs and the North Carolina Society of CPAs to administer peer reviews of CPA firms in Maryland and North Carolina. Prior to the creation of Coastal Peer Review and as then Chair of the Maryland Association of CPAs Peer Review Committee, he testified annually before the Maryland State Board of Public Accountancy about the effectiveness of the AICPA peer review program then administered in Maryland by the Maryland Association of CPAs.
This CPE course provides a timely update and refresher on 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, 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 illustrative graphics, you will learn the most up-to-date rules.
• Understand and apply the revised AICPA Code of Professional
Conduct.
• Discover recent developments in professional ethics.
• Recognize rules surrounding independence related to professional
ethics.
• Conceptual Framework
• AICPA Code of Professional Conduct
• New interpretations added to the AICPA Code of Professional
Conduct
None
Individuals who want a refresher
course on the AICPA Code of
Professional Conduct and
licensed CPAs looking to fulfill
their ethics requirement.