Ethical decision making is embedded throughout the entire client lifecycle—from the initial client screening and engagement process to ongoing relationship management and, in some cases, disengagement. Missteps at any stage can expose professionals to legal, regulatory, and reputational risk. This online ethics course provides accounting and financial professionals with a practical framework for applying ethical standards when engaging, maintaining, and terminating client relationships.
Led by Susan Harper, Certified Fraud Examiner and retired IRS Internal Revenue Agent, this program takes participants through every phase of the client relationship lifecycle. Attendees will examine ethical considerations involved before accepting an engagement, the critical role engagement letters play in setting expectations, strategies for maintaining professional client relationships, and the warning signs that may necessitate terminating a client. The course also addresses best practices for drafting termination letters and managing sensitive disengagements. Real world scenarios and case studies reinforce ethical judgment and risk management throughout the program.
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2029 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Publication Date: July 2026
Designed For
This course is designed for professionals who engage, advise, and represent clients and want to strengthen ethical decision‑making throughout the client relationship lifecycle.
Topics Covered
- Ethical considerations when engaging new clients
- Client screening and acceptance decisions
- Engagement letter purpose and required components
- Managing ongoing client relationships ethically
- Identifying red flags and reasons for disengagement
- Termination letter components and best practices
- Ethics case studies and practical applications
Learning Objectives
- Evaluate ethical considerations when deciding whether to engage a new client
- Identify essential components of an effective engagement letter and explain their ethical importance
- Apply strategies to ethically manage and maintain ongoing client relationships
- Recognize circumstances that warrant client disengagement based on ethical and professional standards
- Demonstrate how to prepare an ethically appropriate termination letter that limits professional risk
- Analyze case scenarios involving ethical challenges throughout the client lifecycle
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Behavioral Ethics (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Susan Harper
Susan Harper, Certified Fraud Examiner, began her career as an Internal Revenue Agent with the Internal Revenue Service in 1988. She joined the first Abusive Tax Avoidance Transaction group in 2002 before becoming a Fraud Enforcement Advisor in 2008 through 2021 where she helped other auditors, who identified first indicators of fraud in their examinations. Later, Susan joined Research, Applied Analytics, and Statistics in 2021 and recently retired as the Technical Advisor to the Chief Operating Officer. Susan has been instructing CPE seminars for 25 years and looks forward to interacting with her audience for many years to come.