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:

• Recognize key requirements of the AICPA Code of Professional Conduct for CPAs in practice and in business


• List important requirements of Circular 230 applicable to Enrolled Agents and CPAs


• Identify how ethics standards apply to CPAs in business while carrying out daily responsibilities


• Evaluate how to apply professional judgment in ethical decision-making for CPAs performing auditing and accounting services


• Recognize how to apply professional judgment in tax practice for CPAs and Enrolled Agents

NASBA Approved

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

EA Approved

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