This session will provide an overview of your ethical responsibilities as a CPA and accounting professional.

Learning Objectives

Upon successful completion of this session, the user should be able to:

  • Identify the different characteristics of ethics, determine which factors should and should not be emphasized in making ethical decisions
  • Describe a conceptual framework and list the steps
  • Recognize a hosting service and its potential impact on independence


Ryan Siebel, Partner, Assurance Services, Marcum LLP