Effective professional judgement underpins the AICPA Code of Professional Conduct and the U.S. Treasury Circular 230 and is the backbone of a quality accounting, and auditing, and tax practice. That judgement is the foundation for the application of professional skepticism on all professional engagements.
This webinar is designed to illustrate circumstances when CPAs and Enrolled Agents will apply professional judgment in their daily practices.
Learning Objectives:
CPA Practice Aids, LLC
Owner
[email protected]
(719) 352-2878
With over 50 years of experience as a CPA, Larry is an author of accounting and auditing manuals, a professional continuing education instructor and author, and a consultant to CPA firms. He is also a managing member of CPA Practice Aids, LLC, an organization that arranges and presents live-taught webinars on auditing, accounting, and ethics subjects.
In addition to his webinar and self-study courses, Larry provides consulting and income tax services for businesses, non-profit organizations, and individuals.
CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222
CPAacademy.org (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.
CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222