Professional Skepticism for the Public Accountant
Total Credits: 1 including 1 Auditing - Technical
- Average Rating:
- Not yet rated
- Categories:
- ACPEN Industry Institute | Accounting and Auditing
- Faculty:
- Dr. Chris Harper, CPA, MBA
- Course Levels:
- Basic
- Duration:
- 1 Hour
- License:
- Expires 30 day(s) after program date.
Description
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.
Basic Course Information
Learning Objectives- Explain the benefits of professional skepticism
- Understand AICPA requirements for professional skepticism
- Identify ways to enhance skepticism in your professional endeavors
- Associate skepticism principles with a variety of professional accounting services
Major Subjects
- 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
Course Materials
IMPORTANT_CPE Credit Instructions_Read Before Webcast_Updated_2_2025 (442.6 KB) | Available after Purchase |
Professional Skepticism for the Public Accountant Handout (3.2 MB) | Available after Purchase |
Faculty

Dr. Chris Harper, CPA, MBA Related Seminars and Products
Chris has been serving the tax and accounting needs of individuals and closely-held businesses since 1998. As a frequent speaker, he has taught a variety of continuing education courses for several state CPA societies. Chris is frequently interviewed by media outlets on a variety of financial, tax, and accounting topics.
Dates
Thu, May 22, 2025 - 10:00 AM to 10:58 AM PDT
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Tue, Jun 10, 2025 - 5:00 PM to 5:58 PM PDT
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Sat, Jun 21, 2025 - 12:00 PM to 12:58 PM PDT
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Tue, Jun 24, 2025 - 1:00 PM to 1:58 PM PDT
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Fri, Jul 11, 2025 - 7:00 AM to 7:58 AM PDT
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Mon, Jul 28, 2025 - 8:00 AM to 8:58 AM PDT
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Sat, Aug 02, 2025 - 9:00 AM to 9:58 AM PDT
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Wed, Aug 20, 2025 - 10:00 AM to 10:58 AM PDT
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Mon, Sep 08, 2025 - 11:00 AM to 11:58 AM PDT
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Thu, Sep 25, 2025 - 12:00 PM to 12:58 PM PDT
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Wed, Oct 01, 2025 - 1:00 PM to 1:58 PM PDT
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Tue, Oct 21, 2025 - 7:00 AM to 7:58 AM PDT
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Fri, Nov 14, 2025 - 8:00 AM to 8:58 AM PST
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Fri, Nov 21, 2025 - 9:00 AM to 9:58 AM PST
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Mon, Dec 01, 2025 - 10:00 AM to 10:58 AM PST
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Thu, Dec 11, 2025 - 11:00 AM to 11:58 AM PST
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Thu, Dec 18, 2025 - 12:00 PM to 12:58 PM PST
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Sat, Jan 03, 2026 - 1:00 PM to 1:58 PM PST
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Mon, Jan 19, 2026 - 7:00 AM to 7:58 AM PST
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Wed, Feb 04, 2026 - 8:00 AM to 8:58 AM PST
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Sat, Feb 21, 2026 - 9:00 AM to 9:58 AM PST
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Wed, Mar 11, 2026 - 10:00 AM to 10:58 AM PDT
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Wed, Mar 25, 2026 - 11:00 AM to 11:58 AM PDT
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Thu, Apr 02, 2026 - 12:00 PM to 12:58 PM PDT
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Mon, Apr 13, 2026 - 1:00 PM to 1:58 PM PDT
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Additional Info
Basic Course Information
Advanced Preparation NoneCourse Developer
Harp DOC, LLC
Designed For CPAs in public practice, members in industry, and any other professionals who want to evaluate and augment their level of professional skepticism
Yellow Book No
Original Recording Date 04/2025
Prerequisites None
Date Added to Catalog 03/2025
Additional Information
Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).Course Registration Requirements Online Registration
Instructional Delivery Method Group Internet Based
Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.