This course provides a practical overview of the ethical standards that govern independence and objectivity for Canadian practitioners. Focusing on the risks created by self-review situations, participants will learn how to identify potential conflicts, apply safeguards, and meet the CPA Canada Rules of Professional Conduct expectations. There is also a subtle emphasis on how self-review situations can impair a practitioner’s ability to maintain objective judgment. 

Learning Objectives 
By the end of this course, participants should be able to:

• Define what creates a self-review risk under Canadian and international ethical standards.
• Identify common scenarios in Canadian practice where self-review risks arise.
• Assess the significance of such risks using a risk-based approach.
• Apply safeguards to reduce risks to an acceptable level or decline engagements where necessary.
• Document their professional judgment and compliance with CPA Canada expectations.

Content 
Topics include:

• Ethical Foundations
• Identifying a Self-Review Risk
• Identifying Self-Review in Practice
• Risk Assessment and Documentation
• Safeguards in Action
• Practice Management Considerations
• Case Studies and Application

Prerequisites – Knowledge, Experience or Courses

• CPA Designation or Enrollment
• Basic Understanding of Professional Standards
• Experience with Client Engagements
• Professional Development Level: Intermediate

Applicable For 

• Staff accountants
• Senior associates
• Managers
• Sole practitioners
• Small firm partners

Special Notes/Requirements:  
Ethical Compliance Focus:

• Participants must approach scenarios professionally and apply judgment consistent with the CPA profession's core values.

Not a Regulatory Interpretation:

• The course provides education and guidance but does not replace formal legal or regulatory advice. Participants are responsible for consulting the CPA Canada Handbook for rules and provincial regulations, as applicable. 

Documentation Exercise:

• Participants may be asked to complete exercises based on case scenarios. These exercises are designed to reinforce the practical application of ethical standards. 

What to Expect

•  Two emails will be sent from CPA Manitoba following your registration: one to confirm your order and one including information on how to access the course through your Learning Hub.
• Once sent, these emails can also be found in the Communication tab of your CPA Manitoba Member Portal.
• This course is designed for participants to view while following along with the course material provided.
• This self-study course allows you to save your progress and return to continue at a later date. 
• A certificate of completion can be provided.*  

Access to this course will be available for 180 days after registration. After this time, access to the course will no longer be available. 

*To receive a certificate of completion, users must complete all course elements, including a short quiz at the end of the course. Unlimited quiz attempts are available until a passing grade of 80% or better is achieved. After you have achieved 80% or better, you will no longer be able to access the quiz. 

CPA Manitoba PD Terms and Conditions: https://cpamb.ca/pd/pd/Terms-and-Conditions.aspx
For questions regarding this course, including registration and access, email [email protected].