Professional Skepticism for the Public Accountant
Monday, Aug. 3, 2026
1-2 p.m. Central
1 CPE (1 technical)
Course code: 26WA-4275
View pricing
Accountants are expected to demonstrate a questioning mindset. While such professional skepticism is an obvious requirement for assurance engagements, it is applicable elsewhere in the practice of public accounting. In fact, a skeptical mindset offers benefits to both public accountants and those who work in industry. This course provides specific examples of professional skepticism while suggesting best practices.
Major subjects
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Self-evaluation of skepticism.
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Requirements set forth by the AICPA Code of Professional Conduct.
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Risk assessment.
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Analytical procedures.
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Advice for cultivating your professionally skeptical mindset.
Learning objectives
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Explain the benefits of professional skepticism.
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Understand AICPA requirements for professional skepticism.
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Identify ways to enhance skepticism in your professional endeavors.
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Associate skepticism principles with a variety of professional accounting services.
Who should take this program?
- CPAs in public practice, members in industry, and any other professionals who want to evaluate and augment their level of professional skepticism.
Pricing
|
Standard Member Fee |
$39.00
|
 Standard Nonmember Fee |
$39.00
|
Our records indicate
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nonmember.
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$39.00
(Standard Nonmember Fee).
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Instructor
Christopher Harper, DBA, CPA, MBA
Location
Online
Area
of study
Accounting & audit
Field(s)
of study
Auditing - Technical (1.0)
Level
Basic
Format
Group Internet Based
Sponsor
NASBA ID#: 107810
Prerequisites
Prereq.
None
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business
days before the event start date.
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