Ethics: Conflicts of Interest USA
Brian Friedrich FCPA and Laura Friedrich FCPA
CONFLICTS OF INTEREST UNPACKED (USA)
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PUBLICATION DATE: December 11, 2019
LAST REVIEW DATE: December 11, 2022
EXPIRATION DATE: One year from the date of purchase or enrollment
AVERAGE RATING 4.43 out of 5 NUMBER OF RATINGS RECEIVED 139
CPE CREDITS: 2.0 FIELD OF STUDY: Regulatory Ethics
In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour.
MINIMUM PASS RATE: A final result of 70% or more is required to pass the course.
EXPECTATIONS FOR LEARNING
Conflicts of interest can certainly cause serious harm when they are mishandled, yet their occurrence is not unusual in our professional lives. Organizations and individuals need and value our expertise, and as we take on more roles and opportunities, we’re likely to face situations that might present real or perceived conflicts of interest. Laws, regulations, professional codes of conduct, and company policies all take great care to ensure that those in positions of trust are held to account if they put self-interest ahead of their professional duties.
In this course, you’ll learn about some of your key professional obligations regarding conflicts of interest. You’ll also determine how to recognize situations that might pose conflicts of interest so that you can avoid them or deal with them effectively. You’ll consider how to decide whether a conflict of interest should be eliminated outright, or whether the party owed a duty might be better served by managing and mitigating the conflict of interest. And finally, you’ll review potential safeguards that can be used to properly manage and address conflicts of interest when they do arise.
EXPERT OPINION: This course includes an interview with
Diane Jules, Deputy Director of the International Ethics Standards Board for Accountants (IESBA)
LEARNING OUTCOMES. In this course you will learn how to:
1: Distinguish between the existence of a conflict of interest and the inappropriate actions that can result if a conflict of interest is improperly handled.
2: Distinguish between real and perceived conflicts of interest.
3: Identify how conflict of interest considerations appear in laws, regulations and professional codes.
4: Recognize ways to avoid conflicts of interest when possible, identify conflicts of interest when they arise, and promote compliance in your organization.
5: Evaluate how serious a conflict of interest is and determine whether it can be managed and mitigated or whether it needs to be eliminated.
INSTRUCTIONS FOR COMPLETING THIS COURSE
• This course is best experienced on the free ProDio mobile app. Download the ProDio app now on the App Store (iPhone) or Google Play (Android). App is not supported on iPad. Use the Safari web browser.
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• Listen to each module completely and in order. Modules will only mark as completed when the entire module has completed.
• Course Index: This course includes a key points handout and a full course transcript. To locate a key term or topic, please search (crtl-F) these documents.
• Completed modules will be indicated by a check-mark.
• Once all audio modules have been marked as complete you can begin the quiz.
• The course will not complete unless all modules and quizzes are marked as complete.
• Once you complete the final quiz and complete the course, please complete the course evaluation.
• Following the evaluation, you will be able to download your completion certificate.
• After the course is completed, you will no longer be able to retake the quiz.
• You will be able to access the course content (audio files and handouts) for 1 year after purchase.
• Download your completion certificate at any time from your "My Courses" page.
OFFICIAL REGISTRY STATEMENT
ProDio Audio Learning Inc. 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.
TYPE OF DELIVERY METHOD: QAS Self Study
PREREQUISITE REQUIREMENTS: None
PROGRAM KNOWLEDGE LEVEL: Advanced
ADVANCE PREPARATION: None
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