Wednesday, May 28, 2025
10:00am - 12:00pm Pacific // 1:00pm - 3:00pm Eastern

AAA-CPA and Rigos Primer Series Bar Review Resources
presents
Conflicts Of Interest - A New Approach

Class presented by: James J. Rigos, JD, LL.M, CPA
Chair of the National Ethics and Dual Practice Committee of the American Academy of Attorney-CPAs

Program Description
This 120-minute AAA-CPA national education course begins by reviewing the AICPA ethics re-codification approach in analyzing professional conflict of Interest identification and client assumption agreements that today depends primarily a CPAs or lawyers employment position.  For those practitioners in public practice the new rules introduce classification identification and recommended client information that should be explained to the client and affirmatively signed.

Client Contract. We suggest a written agreement that contains disclosure of the threats that may be(come) present in their particular engagement. Much time in the class is spent on the creation and included issues of this all-important document.

Learning Objectives
Coverage. We also touch somewhat briefly on the ABA's various conflicts of interest rules which are somewhat less restrictive than the AICPAs. The reality is a member of AAA-CPA should understand both sets of restraints. In litigation a Judge sees it somewhat different than the AICPA or IRS's view but a member should get at least a superficial view of both professions' rules from this course.

Resources. 23 actual litigated appellant cases are citied and their holdings discussed. Member can follow-up on further details of these holdings of both profession's sets of conflict treatment by Goggling these citations.

Education Credits (Self-Report Only)
2.0 Ethics (M)CLE credit
(*may not satisfy a particular state's ethics requirement - please review your state's policies.)
AAA-CPA will only report education credit to the state bars of dues-paid members; any state reporting fees will be the responsibility of the member.

Cost
No charge for AAA-CPA members; $40 for nonmembers
No charge for Rigos students; use coupon code to waive the fee; CE credit not provided for students

Click here to register