Ethics for Accountants and Auditors
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22Oct
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Compliance with ethical frameworks and rules is ever more important for accountants and ICAEW CPD rules specifically require training in this area. This course will cover all the important requirements, with a particular focus on practical problems and how to resolve them. Topics covered will include:
- Background to professional ethics and the sources of ethical rules and guidance
- How the ‘threats and safeguards’ model works in practice
- An overview of the ICAEW Code of Ethics for accountants in practice
- Getting to grips with the FRC’s Ethical Standard for Auditors
- Important ‘red lines’ for auditors – what can and can’t be done
- Practical problem areas and how to resolve them