PODCAST · education
Ethically Speaking
by AICPA & CIMA
Join us for fruitful conversations about ethics and where our profession is headed as accountants continue to be a force for the public good.
Episodes
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Ep. 69: PEEC's 1Q 2024 meeting: AI, private equity, and more
Listen as Toni Lee-Andrews and staff of the AICPA Professional Ethics Division fill you in on what happened at this quarter's open meeting. You can find the full meeting agenda here. Topics include: Section 529 plans Private equity investment in firms Artificial intelligence Simultaneous…
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Ep. 68: PEEC's 4Q 2023 meeting: Updates on national and international ethics projects
If you were unable to observe PEEC's 4Q meeting, you can listen to an overview from Toni Lee-Andrews and staff of the Professional Ethics Division. The 2-day meeting was packed with project updates and included PEEC's approval of changes to the Code of Professional Conduct related to public...
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Ep. 67: PEEC's 3Q meeting: AI, sustainability, changes to the code and more
Did you miss this week's meeting of the Professional Ethics Executive Committee? Not to worry. You can catch the highlights here with Toni Lee-Andrews, director of the AICPA Professional Ethics Division and other staff. You'll hear mention of beneficial ownership information reporting and you can...
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Ep. 66: PEEC's 2Q 2023 meeting — Digital assets, public interest entities, and more
Listen as Toni Lee-Andrews, director of the AICPA Professional Ethics Division, and staff give you the highlights of this quarter's meeting of the Professional Ethics Executive Committee. Discussions include international convergence efforts, new proposed guidance on public interest entities, and...
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Ep. 65: PEEC's 1Q 2023 meeting — Proposed updates to the Code of Professional Conduct
We love it when you're able to join us for meetings... but when you can't, we're happy to give you the highlights. Listen as AICPA Professional Ethics Division staff fill you in on all the projects the Professional Ethics Executive Committee is currently working on. Did you know we offer free CPE...
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Ep. 64: PEEC's 4Q meeting debrief: NOCLAR, private equity in firms, compliance audits and more
We love it when you're able to join us for meetings... but when you can't, we're happy to give you the highlights. Listen as AICPA Professional Ethics Division staff fill you in on all the projects the Professional Ethics Executive Committee is working on. (00:55) Upcoming meetings (01:35)...
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Ep. 63: Mind over bright lines — Tools for thinking outside the box
The busier we get, the more we tend to rely on bright lines to help us navigate the world around us. Easy rules to make work simpler. But as trusted advisers in a profession the public relies on, easy rules don't always cut it for accountants. Sometimes, as Sarah Brack, CPA, says in this episode,...
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Ep. 62: Hot on the hotline — ERC mills? That's a thing? And can I send my clients to them for a fee?
Winter is coming... Are you overwhelmed with clients asking you to amend their 941s? And are you getting calls from businesses offering to help you out for a fee? In this episode, Joan Farris and John Wiley, two CPAs on staff in the AICPA Professional Ethics Division, talk through some questions...
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Ep. 61: Are you violating the ethics code without even realizing it?
You're busy. Crazy busy — serving your clients, volunteering, taking care of your family and friends, and somewhere in all that, hopefully finding time for yourself. With everything else on your mind daily, you may not know the finer points of your ethical obligations when a client requests…
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Ep. 60: Update to DOL independence guidance is great news for auditors
Eagerly awaited changes to the DOL independence guidance for employee benefit plans are live in the Federal Register today. Listen as Summer Young, CPA, currently a senior manager in the AICPA Professional Ethics Division and formerly a practicing EBP auditor, walks us through the history and...
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Ep. 59: Can software patches for your clients impair independence?
Patches and the "discrete tool" exception... Important concepts when considering whether the help you're giving a client will impair your independence. In this episode, Liese Faircloth and Iryna Klepcha, two CPAs on staff in the AICPA Professional Ethics Division, continue their discussion with…
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Ep. 58: Client help desks and ethical independence
In this episode, Liese Faircloth and Iryna Klepcha, two CPAs on staff in the AICPA Professional Ethics Division, continue their discussion with Dan O'Daly, a managing director in Deloitte's independence office, about changes to the Code of Professional Conduct related to technology. They…
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Ep. 57: Technology and ethical independence — Where are the lines?
It's rare to scan through a professional news feed these days without an article or opinion piece on technology in the accounting profession. The changes are exciting and the implications for practice are profound. And there are some things you need to be aware of when it comes to independence.…
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Ep. 56: Highlights of PEEC's 3Q meeting
Listen as Toni Lee-Andrews and staff of the Professional Ethics Division give an overview of the Professional Ethics Executive Committee's 3rd quarter meeting. Topics include updates on information systems services and noncompliance with laws and regulations. Check out the Online Ethics Library.…
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Ep. 55: The Great Resignation and ethical independence
The Great Resignation... the Great Reshuffle... the Big Quit. Different names for the same phenomenon that we see happening all around us. Our profession is no exception, but there may be important ethical considerations if you are moving into a role at an attest client of your firm. In this...
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Ep. 54: Call the ethics hotline... We're here for it!
Did you know there's a confidential ethics hotline? You can call 888.777.7077 then dial option 2, option 3 when you have questions about ethics and the Code of Professional Conduct. It's true. In this episode, Emily Daly, CPA talks all about the hotline, explaining what we can and can't answer…
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Ep. 53: Timely advice for avoiding pitfalls of SOC 2® reporting
Listen as Mimi-Blanco Best and Ellen Goria, CPAs and associate directors at the AICPA, discuss some potential pitfalls of SOC 2® reporting and offer advice and tools for avoiding issues and ensuring you meet your ethical responsibilites when performing these engagements. Q&As Here are the Q&As…
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Ep. 52: EDs on the go — Compliance audits and other revisions
PEEC is proposing changes to the AICPA Code of Professional Conduct. Listen as Melissa Powell, CPA, and Nancy Miller, CPA discuss why the changes are necessary and what PEEC hopes to learn from members and other interested parties during the comment period for two new exposure drafts. You can…
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Ep. 51: Highlights of PEEC's 2Q 2022 meeting
Toni Lee-Andrews and staff of the Professional Ethics Division give an overview of the Professional Ethics Executive Committee's 2nd quarter meeting. Topics include compliance audits, unpaid fees, client confidentiality and data security, information systems services, and more. For more details...
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Ep. 50: Part 13 Back to basics — All about fees and honor
In this episode, John Wiley, CPA, and Jeff Lewis, CPA, continue their discussion of what it means to act with honor, specifically as that relates to fees. If you missed the previous parts of this discussion, look for episodes 48 and 49, which are parts 11 and 12 of the back to basics series.
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Ep. 49: Part 12 Back to basics — Maintaining client confidentiality
Listen as John Wiley, CPA, and Jeff Lewis, CPA, continue their discussion of what it means to act with honor. In this episode, they discuss an important topic: maintaining client confidentiality. If you missed the first part of this discussion, look for episode 48, or part 11 of the back to…
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Ep 48: Part 11 Back to basics — Acting with honor
What does it mean to "act with honor"? That can be subjective, certainly, but the AICPA Code of Professional Conduct has guidance on what it means for our profession. Listen as John Wiley, CPA, and Jeff Lewis, CPA discuss some questions that come into the ethics hotline as well as some general...
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Ep. 47: Part 10 Back to basics — Independence and family relationships
Defining a family relationship may seem simple. But is it really? In this week's episode, Sarah Brack, CPA, and April Sherman, CPA, look at family relationships and how they can affect an auditor's independence. You may be surprised at some things they discuss! Helpful related resources AICPA…
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Ep. 46: Part 9 Back to basics — Independence and financial relationships
When do members in business and industry need to be concerned about independence? What are some relationships that can impair independence? In this episode, Sarah Brack, CPA, and April Sherman, CPA, discuss various financial relationships and their possible effects on independence. Helpful…
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Ep. 45: Part 8 Back to basics — Independence... What's a breach and how can you cure one?
What happens when you do everything right but still experience an inadvertent breach of independence? What is a breach? In their continuing discussion of independence, Jennifer Kappler, CPA, and Nancy Miller, CPA, answer these questions as well as discussing related systems of quality control.…
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Ep. 44: Part 7 Back to basics — Independence and nonattest services
What do you need to be aware of when you're providing nonattest services to audit and attest clients? What does the code mean by "suitable skills, knowledge, and experience"? Listen as Jennifer Kappler, CPA, and Nancy Miller, CPA discuss these important questions. Helpful related resources AICPA...
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Ep. 43: Part 6 Back to basics — Independence and what to do when the code is silent
Independence of mind is a vital aspect of ethics. The Independence Rule and the related interpretations help practitioners with solid guidelines when working with audit and attest clients. But what about situations you may find yourself in where the code is silent? That's where the Conceptual...
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Ep. 42: Part 5 Back to basics — Integrity, objectivity, and the Conceptual Framework
Do you know what your responsibilities under the AICPA Code of Professional Conduct are when you encounter a situation that could compromise your integrity or objectivity? Get a refresher in this episode with Sarah Brack, CPA, CGMA, CGFM, and Lewis Sharpstone, CPA. You can find the code at...
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Ep. 41: Part 4 Back to basics — Safeguarding your integrity and objectivity
Listen as Sarah Brack, CPA, CGMA, CGFM, and Lewis Sharpstone, CPA, discuss the foundations of integrity and objectivity in the AICPA Code of Professional Conduct. You can find the code at www.aicpa.org/codeofconduct.
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Ep. 40: Part 3 Back to basics — Auditing government entities
Jennifer Kappler, a manager in the ethics division, and Ian Benjamin, CPA discuss the ins and outs of auditing government entities. Helpful related resources AICPA Code of Professional Conduct Common deficiencies: Government and not-for-profit audits Independence rules comparison: AICPA and...
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Ep. 39: Part 2 Back to basics — Complying with standards
Jennifer Kappler, a manager in the ethics division, and Ian Benjamin, CPA discuss why compliance with auditing and accounting standards is so important for a self-regulating profession. Helpful related resources AICPA Code of Professional Conduct Common deficiencies: Employee benefit plan audits...
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Ep. 38: Part 1 Back to basics — You are the standard we need
In this first episode of our "Back to basics" series, John Wiley, CPA, ABV, CGMA and Jerry Love, CPA, CVA, ABV, PFS, CFP, MAFF bring their considerable expertise to this opening overview of the Code of Professional Conduct and its vital role in our self-regulating profession. Whether you're a...
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Ep. 37: PEEC's 1Q 2022 meeting — Approval of changes to the Code of Professional Conduct
Listen as ethics division staff give an update on PEEC's meeting. The committee approved several changes to the Code of Professional conduct in the following areas: Noncompliance with laws and regulations Unpaid fees Assisting clients with implementing accounting standards Loans, acquisitions…
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Ep. 36: PEEC's 4Q 2021 meeting — Information systems services, NOCLAR, and more
The Professional Ethics Executive Committee's 4th quarter meeting covered several ongoing projects and some new ones as well. Listen as division staff provide updates on discussions of the following projects: Noncompliance with laws and regulations (NOCLAR) Information systems services (ISS)...
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Ep. 35: New guidance — 5 "must knows" for loaning staff to your clients
New independence guidance on loaning staff to clients becomes effective November 30, 2021. In this episode, you'll hear the 5 things you need to be aware of when you enter staff augmentation arrangements with your clients. Resources Staff Augmentation Arrangements interpretation Staff…
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Ep. 34: EDs on the go — Loans, acquisitions, and other transactions
How do loans to and from attest clients affect your independence? The Professional Ethics Executive Committee (PEEC) is proposing changes to the Code of Professional Conduct related to loans and acquisitions. Take this opportunity to hear about the proposed changes and send your comments for...
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Ep. 33: EDs on the go -- Assisting clients with implementing accounting standards
PEEC wants to hear from you about proposed changes to the AICPA Code of Professional Conduct. In this episode, we discuss a new independence interpretation on assisting clients with accounting standards implementation. You'll hear: Which practitioners will be affected How practice will be…
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Ep. 32: EDs on the go — Unpaid fees
When considering changes to the AICPA Code of Professional Conduct, the Professional Ethics Executive Committee (PEEC) wants to hear what our members and other interested parties have to say. This new series is a helpful addition to the text of exposure drafts: You can have a quick listen while...
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Ep. 31: Qs & As from ENGAGE conference, part 2
Have you ever wondered how you can become a member the Professional Ethics Executive Committee, other executive committee, or any volunteer body at the AICPA? Attendees at the AICPA's 2021 ENGAGE conference had some great questions for presenters Jim Brackens, Vice President of Ethics and…
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Ep. 30: Qs & As from ENGAGE conference, part 1
Ever wonder what, exactly the Professional Ethics Executive Committee (PEEC) does or what the process is for changing the AICPA Code of Professional Conduct? Attendees at the AICPA's 2021 ENGAGE conference had some great questions for presenters Jim Brackens, Vice President of Ethics and Practice...
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Ep. 29: Unpaid fees, staff augmentation, NOCLAR and more — PEEC's 3Q meeting debrief
At this quarter's meeting, the Professional Ethics Executive Committee agreed to issue five new Qs & As and three new ethics exposure drafts. The Auditing Standards Board has also issued exposure drafts on quality management and Ahava Goldman of the AICPA Audit and Attest team spoke about those…
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Ep. 28: Helping practice where the challenges are
A high priority of the Professional Ethics, Peer Review, and CPA Evolution teams at the AICPA is to help you, the practitioner, navigate the tricky waters of challenging times. In this episode, you'll hear from the teams' directors about this work and upcoming resources soon to be available.
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Ep. 27: Common myths of AICPA ethics investigation and enforcement
Did you know when you joined the AICPA as a member that we have an ethics investigation and enforcement team? Do you know what we do as opposed to state boards of accountancy and federal agencies like the US Department of Labor? In this episode, Jennifer Clayton, Associate Director of Ethics...
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Ep. 26: What's an office in a remote-work world?
With remote work becoming more common, questions arise about what "office" means in terms of independence. Listen as Michael Schertingzer, CPA, and Kelly Hunter, CPA, discuss the history of the Professional Ethics Executive Committee's project on the definition of "office" as well as some...
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Ep. 25: What's hot on the hotline? Records requests and nonattest services
Tune into this first episode of our new ongoing series "What's hot on the hotline." In this episode Professional Ethics Division staffers Shannon Ziemba, CPA, CGMA and Liese Faircloth, CPA discuss records requests and nonattest services.
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Ep. 24: PEEC's 2Q 2021 meeting debrief
The Professional Ethics Executive Committee held its second quarter meeting this week. Listen as Toni Lee-Andrews, director of the AICPA Professional Ethics Division, and staff fill you in on the highlights, including SEC and IESBA convergence, staff augmentation, upcoming member enrichment...
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Ep. 23: PEEC's 1Q 2021 meeting debrief
The Professional Ethics Executive Committee had its 1Q meeting this week. Listen as Toni Lee-Andrews, director of the AICPA Professional Ethics Division, and staff fill you in on the highlights, including key votes on NOCLAR, records requests, and staff augmentation. If you'd like more detail…
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Ep. 22: Records requests, NOCLAR, and more — PEEC's 4Q 2020 activity
The Professional Ethics Executive Committee had its 4Q meeting this week. Listen as Toni Lee-Andrews, Director of the AICPA Professional Ethics Division, and staff fill you in on the highlights, including what you can expect to see in 2021 as a result of PEEC's strategy and work plan. What you'll...
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Ep. 21: Independence in plain English
Listen as staff of the AICPA Professional Ethics Division discuss updates to the Plain English guide to independence since 2017. You'll hear about hosting services, information system services, and new SEC guidance, among other topics. Go to aicpa.org/plainenglishguide to access the guide.
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Ep 20: PPP forgiveness engagements — Ethics Q&As
This second of two Ethically Speaking episodes on PPP forgiveness engagements covers some questions we've had on the ethics hotline. Toni Lee-Andrews, Director of the AICPA Professional Ethics Division, takes a dive into specifics with Jim Brackens, AICPA Vice President of Ethics and Practice...
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Frequently Asked Questions
How many episodes does Ethically Speaking have?
Ethically Speaking currently has 67 episodes available on PodParley. New episodes are automatically indexed when they're published to the podcast feed.
What is Ethically Speaking about?
Join us for fruitful conversations about ethics and where our profession is headed as accountants continue to be a force for the public good.
How often does Ethically Speaking release new episodes?
Ethically Speaking has 67 episodes. Check the episode list to see recent publication dates and frequency.
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Who hosts Ethically Speaking?
Ethically Speaking is created and hosted by AICPA & CIMA.
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