Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
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.
Key Takeaways
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.
Who Will Benefit
This seminar is applicable for:
- Staff accountants
- Senior associates
- Managers
- Sole practitioners
- Small firm partners
Prerequisite(s)
- CPA Designation or Enrollment
- Basic Understanding of Professional Standards
- Experience with Client Engagements
- Professional Development Level: Intermediate
Disclaimer
The views expressed in the course are non-authoritative and have not been formally endorsed by CPA Ontario and do not reflect the views of CPA Ontario. The information included in the course if for general information purposes only.
CPA Ontario, the presenters and the authors do not accept any responsibility or liability that might occur directly or indirectly as a consequence of the use or application of or reliance on this material.
How to Access the Course
This course is a live webinar. You must attend the live course to receive verifiable CPD hours. We recommend you join five minutes prior to the scheduled starting time. To get the full experience of this interactive course, use a computer that has video and microphone capabilities.
Electronic material can be accessed one week prior to the course and should be downloaded in advance.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Jennifer Kidziun