This session will provide an overview of the AICPA Professional Code of Conduct and conceptual framework. The session will help attendees distinguish between independence conflicts and conflicts of interest and will address specific considerations related to employee benefit plans. The session meets AICPA Ethics CPE requirements; individuals should consult their state ethics CPE requirements.
Establish familiarity with AICPA Code of Professional Conduct
Identify common threats to independence and conflicts of interest
Understand independence threats and/or conflicts of interest relevant to the employee benefit plan space