Recorded Online Course

Available from 1st January 2025

COURSE CODE

ET01A5

SPEAKER

Jez Williams

OBJECTIVES

This refresher course will assist delegates in understanding the ethical frameworks and rules for accountants and especially for audit engagements, including practical examples of ethical threats and safeguards.

WHO WILL BENEFIT?

The session is relevant to all accountants.

TOPICS

• Professional ethics and the public interest duty
• The fundamental principles
• An overview of ICAEW Code of Ethics and the ACCA Code of Ethics and Conduct
• FRC Ethical Standard – who needs to apply?
• Common Professional Ethics Issues:
  Acceptance of (re)appointment – what to consider
  Relationship threats and how to respond
  Familiarity and intimidation
  Other areas of conflict

Course section title:

Why professional ethics matters (1 & 2)

Ethics fundamentals (1 & 2)

Dealing with clients professionally (1, 2 & 3)

Acting professionally as an employee (1, 2 & 3)

Summary and conclusion (1, 2 & 3).

We have mapped each of the course section titles listed to the prescribed ICAEW learning outcomes for ethics training. The number in brackets at the end of each course section title relates to the learning outcomes stipulated by the ICAEW as per the information below:

1. Ensures up-to-date knowledge, understanding and confidence that will enable you to demonstrate high standards or ethical conduct in your professional role.

2. Provides an understanding of why professional ethics matters and an appreciation of how ICAEW's Code of Ethics provides a framework for helping you meet your professional responsibilities.

3. Develops your competence and confidence in making ethical decisions.

4. Provides an awareness or, and ability to apply, the additional ethical guidance that is relevant to you as a specialist.

Please note the 1 hour course is mandatory element of the ICAEW's CPD requirements from November 2023. Please visit the ICAEW's website for more information about the requirements if you need additional information.

 VENUE

This is a 1 hour recorded online course accessed via the SESCA website: This recorded online course will be available anytime with one year’s access.

DISTRICT

South East

COURSE FEE

£32+VAT, or the course may be attending together with the Ethics: Ethical Decision-Making for Accountants in Business or Practice course using 1 place on any Flexiticket.