Practitioner - Self Review (On-Demand - CPA PRO)
Overview
This course provides a practical overview of the ethical standards that govern independence and objectivity for Canadian practitioners.
Access expires 180 days from purchase date |
Course Description
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.
Applicable for
- Staff accountants
- Senior associates
- Managers
- Sole practitioners
- Small firm partners
Learning Objectives
- 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
- 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
Course Content Created: November 2025
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Jennifer Kidzun, CPA, CTPAbout This Product
On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Slides and any corresponding handout materials are included where available.These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.
Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.
Course Dates & Registration
- 2
- CPD Hours
- 0.5
- Ethics Hours
- 0
- AML Hours
- 3
- Credits
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.
Practitioner - Self Review (On-Demand - CPA PRO)
- 2
- CPD Hours
- 0.5
- Ethics Hours
- 0
- AML Hours
- 3
- Credits
Overview
This course provides a practical overview of the ethical standards that govern independence and objectivity for Canadian practitioners.
Access expires 180 days from purchase date |
Course Description
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.
Applicable for
- Staff accountants
- Senior associates
- Managers
- Sole practitioners
- Small firm partners
Learning Objectives
- 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
- 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
Course Content Created: November 2025
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Jennifer Kidzun, CPA, CTPAbout This Product
On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Slides and any corresponding handout materials are included where available.These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.
Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.
Course Dates & Registration
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.