Participants will explore key CPA Canada Rules of Professional Conduct principles, focusing on how self-review risks can impair professional judgment and compliance. Using real-world examples, participants will learn how to identify ethical risks early, apply safeguards, and maintain the high standards expected of Canadian practitioners.

This course provides a practical overview of the ethical standards that govern independence and objectivity for Canadian practitioners. Focusing on the risks created by self-review situations, participants will learn how to identify potential conflicts, apply safeguards, and meet the CPA Canada Rules of Professional Conduct expectations. There is also a subtle emphasis on how self-review situations can impair a practitioner’s ability to maintain objective judgment.

Topics Include:

• Ethical Foundations
• Identifying a Self-Review Risk
• Identifying Self-Review in Practice
• Risk Assessment and Documentation
• Safeguards in Action
• Practice Management Considerations
• Case Studies and Application

NOTE: This course description has been revised and reflects updates for 2025. If you have any questions, please contact pdevents@cpaontario.ca.

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By the end of this course, participants will be able to:

• Define what creates a self-review risk under Canadian and international ethical standards.
• Identify common scenarios in Canadian practice where self-review risks arise.
• Assess the significance of such risks using a risk-based approach.
• Apply safeguards to reduce risks to an acceptable level or decline engagements where necessary.
• Document their professional judgment and compliance with CPA Canada expectations.