Practitioner - Self Review (On-Demand - CPA PRO)
Overview
Participants will examine how self-review threats arise in practice, how they impair independence and objectivity, and how to evaluate their significance using a risk-based approach. Participants will learn to apply effective safeguards, document judgments, and embed ethical decision-making into daily workflows.
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.
Access expires 180 days from purchase date |
Applicable for
- Staff accountants and senior associates.
- Managers, sole practitioners, and small-firm partners.
- Professionals seeking practical tools to identify and mitigate self-review threats.
Learning Objectives
By the end of this course, participants should be able to:
- Define self-review threats and distinguish them from other independence threats.
- Identify common self-review scenarios in practice and assess their significance using a risk-based approach.
- Apply appropriate safeguards or determine when to decline or withdraw from engagements.
- Document ethical judgments and independence conclusions in line with professional expectations.
Content
Topics include:
- Ethical foundations: principles, threats to independence, and the conceptual framework.
- Self-review threats in practice: typical scenarios, amplifying factors for small firms, and early-warning checklists.
- Risk assessment and documentation: evaluating significance, materiality considerations, and recording decisions.
- Safeguards in action: structural and procedural safeguards, declining/withdrawing, and communication.
- Practice management considerations: quality management, training, templates, and ongoing monitoring.
- Case studies and application exercises.
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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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. Where available, accompanying materials such as handouts or course notes are included.On-demand courses are eligible for verifiable CPD hours upon successful completion, and a certificate will be made available for download for your records.
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
After completing your purchase, go to mylms.bccpa.ca. Log in using your CPABC Online Services credentials. Click Go to Your Courses and Materials to access your Learning Center. Select your course title to begin.
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
Participants will examine how self-review threats arise in practice, how they impair independence and objectivity, and how to evaluate their significance using a risk-based approach. Participants will learn to apply effective safeguards, document judgments, and embed ethical decision-making into daily workflows.
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.
Access expires 180 days from purchase date |
Applicable for
- Staff accountants and senior associates.
- Managers, sole practitioners, and small-firm partners.
- Professionals seeking practical tools to identify and mitigate self-review threats.
Learning Objectives
By the end of this course, participants should be able to:
- Define self-review threats and distinguish them from other independence threats.
- Identify common self-review scenarios in practice and assess their significance using a risk-based approach.
- Apply appropriate safeguards or determine when to decline or withdraw from engagements.
- Document ethical judgments and independence conclusions in line with professional expectations.
Content
Topics include:
- Ethical foundations: principles, threats to independence, and the conceptual framework.
- Self-review threats in practice: typical scenarios, amplifying factors for small firms, and early-warning checklists.
- Risk assessment and documentation: evaluating significance, materiality considerations, and recording decisions.
- Safeguards in action: structural and procedural safeguards, declining/withdrawing, and communication.
- Practice management considerations: quality management, training, templates, and ongoing monitoring.
- Case studies and application exercises.
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. Where available, accompanying materials such as handouts or course notes are included.On-demand courses are eligible for verifiable CPD hours upon successful completion, and a certificate will be made available for download for your records.
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
After completing your purchase, go to mylms.bccpa.ca. Log in using your CPABC Online Services credentials. Click Go to Your Courses and Materials to access your Learning Center. Select your course title to begin.
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.