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Ethical Challenges for Today's Practitioner

 

Explore the fundamental principles of integrity, objectivity and independence in all of your professional activities.

This material will include an introduction to ethics including the AICPA Code of Ethics, the six guiding principles in the AICPA Code, and understanding the code, including rule interpretations and how they apply to your practice or industry setting.
This material will also cover Internal Revenue Service Requirements as outlined in Circular 230 and applicable AICPA guidance and standards regarding tax practices, ethical guidance from the Institute of Management Accountants (IMA), and specific ethical scenarios.

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Ethical Challenges for Today's Practitioner

Agenda

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Ethical Challenges for Today's Practitioner

Faculty

David L. Osburn, M.B.A., CCRA

David L. Osburn, M.B.A., CCRA

Osburn & Associates, LLC

  • Founder of Osburn & Associates, LLC
  • Contract CFO clients include medical practitioners, financial institutions, law firms, CPA firms, architects, real estate developers, and contractors
  • Extensive professional background of over 30 years encompasses 21 years as a business trainer/contract CFO and 16 years as a bank commercial lender including the position of vice president/senior banking officer
  • Banking credentials include loan underwriting, loan work-out, management, and business development
  • Has been an adjunct college professor for over 30 years including the College of Southern Nevada
  • Holds the professional designation of Certified Credit & Risk Analyst (CCRA) as granted by the National Association of Credit Management (NACM)
  • M.B.A. degree, Utah State University; B.S. degree in finance, Brigham Young University; graduate of the ABA National Commercial Lending School, University of Oklahoma
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Ethical Challenges for Today's Practitioner

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