American Institute of Certified Public Accountants (AICPA)
As AICPA staff, Cathy Allen led the development of the AICPA Plain English Guide to Independence (which is widely used by CPA firms) and the AICPA Code of Professional Conduct's Conceptual Framework for Independence. As an Audit Conduct consultant, she helped lead the AICPA's Codification project to restructure the Code of Professional Conduct.
AICPA and Other Courses
Cathy Allen authors several CPE courses on professional ethics, auditor independence and related topics for the American Institute of Certified Public Accountants (AICPA). These courses come in many different formats, e.g., virtual webinar, text, online, and self-study, and may be purchased on the AICPA's web site using the links below:
- Ethics and Professional Conduct: Updates (4 credits, video webinar with Cathy Allen as presenter)
- Professional Ethics: 2019 Update and Refresher (1.5 credits, online self-study)
- Professional Ethics and Responsibilities in Tax Practice (2 credits, online self-study)
- Professional Ethics for CPAs in Business and Industry (1.5 credits, online self-study)
- Professional Ethics: The AICPA's Comprehensive Course (8 credits, online self-study/8.5 credits text self-study)
- Independence (4.5 credits, online self-study)
- Real World Business Ethics (13.5 credits, online self-study)
- International Code of Ethics for Professional Accountants (3 credits, online self-study)
- Applying Professional Skepticism in an Audit (4.5 credits - online self-study, 4 credits - video webcast)
- A Firm's System of Quality Control (8 credits, online self-study)
Cathy Allen also developed a 2-hour professional ethics webinar entitled, Ethics: Pressures & Perceptions, hosted by CPAacademy.org.
Content Development: State-specific Ethics
We are approved to provide CPE in professional ethics for in the following states:
- Ohio - 3 CPE credits (Sponsor # CPE.432)
- New York - 4 CPE credits (Sponsor License # 002925)
- Florida - 4 CPE credits (DBPR course # 23690)
SEC/PCAOB Independence Training
The SEC and PCAOB quality control standards require firms to provide training on auditor independence to their personnel upon entry to the firm and periodically thereafter. We create content for that purpose to your specifications.
Courses address regulatory requirements that are relevant to your firm's practice, e.g., US Government / Yellow Book, Benefit plan / DOL, Banking or Insurance regulations (e.g. FDIC or NCUA).