Professional Skepticism for the Public Accountant

Course Details


Tuesday, November 21, 2023

7:00am – 8:00am (Registration: 3:01pm)



Field of Study

Accounting & Audit

CPE Credit

1 hour CPE credit

Level of Knowledge



CPA Crossings




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.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.


The major topics covered in this course include:

  • Self-evaluation of skepticism
  • Requirements set forth by the AICPA Code of Professional Conduct
  • Risk assessment
  • Analytical procedures
  • Advice for cultivating your professionally skeptical mindset


After attending this presentation, you will be able to...

  • Recognize the benefits of professional skepticism
  • Identify AICPA requirements for professional skepticism
  • Identify ways to enhance skepticism in your professional endeavors
  • Associate skepticism principles with a variety of professional accounting services

Designed For

CPAs in public practice, members in industry, and any other professionals who want to evaluate and augment their level of professional skepticism.

Registration for this course has passed.

Course Pricing

WYOCPA Member Fee

Non-Member Fee

Your Price

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