Skip to main content
Live Webcast Replay

Keys to Maintaining Objectivity and Professional Skepticism

Total Credits: 2 including 2 Auditing- Technical

Average Rating:
Accounting and Auditing |  Partner Produced
Lynn Fountain, CGMA, CRMA, MBA
Course Levels:
2 Hours
Product Setting: Expires 30 day(s) after program date.



Every professional faces situations and scenarios where they feel their independence and objectivity related to an issue is impaired. They may feel pressured by management to minimize their report findings or, in some cases, look the other way. When these situations occur, professionals are faced with the dilemma of "what do I do?" or "how do I handle this situation?". These are the types of scenarios for which our university programs and business schools do not adequately prepare us. Experience can often be a good teacher. However, all individuals should be armed with some basic concepts that will prepare them to choose the right path when such difficult situations occur.

This course is designed to prepare professionals for those difficult situations by sharing key concepts to maintaining objectivity. After completing this course, you should understand how to ensure your work can be represented as independent and objective, and ultimately provide the greatest risk mitigation to your company.

Basic Course Information

Learning Objectives
  • Explore the requirements of professional skepticism
  • Explore the rules defining independent roles
  • Identify the difference between legality and ethics
  • Explore the top five techniques to execute independence
  • Explore the top five techniques to assist when employing objectivity
  • Recognize what to do when management challenges you

Major Subjects
  • Introduction to maintaining objectivity and professional skepticism
  • Objectivity vs. independence
  • Techniques to ensure independence
  • How objective are you?
  • Objectivity actions

Course Materials


Lynn Fountain, CGMA, CRMA, MBA Related Seminars and Products

Lynn Fountain has over 37 years of experience spanning public accounting, corporate accounting and consulting. 22 years of her experience has been working in the areas of internal and external auditing. She is a subject matter expert in multiple fields including internal audit, ethics, fraud evaluations, Sarbanes-Oxley, enterprise risk management, governance, financial management and compliance. 

Ms. Fountain has held two Chief Audit Executive positions for international companies. In 2011, as the Chief Audit Executive for an international construction/ engineering firm, she was involved in the active investigation of a joint venture fraud.  The investigation included work with the FBI and ultimately led to indictment of the perpetrators and recovery of $13M.  Ms. Fountain is currently engaged in her own training and consulting business and is a regular trainer for the AICPA.

Ms. Fountain is the author of three separate technical books.  “Raise the Red Flag – The Internal Auditors Guide to Fraud Evaluations” was published by the Institute of Internal Auditors Research Foundation. “Leading The Internal Audit Function” and “Ethics and The Internal Auditor Political Dilemma” were published by Taylor & Francis In addition,

Ms. Fountain has performed as an adjunct instructor for the School of Business for Grantham University and developed the first internal audit curriculum for the School of Business at the University of Kansas.  Ms. Fountain obtained her BSBA from Pittsburg State University and her MBA from Washburn University in Kansas. She has her CGMA, CRMA credentials and CPA certificate (non-active).


Thu, Aug 01, 2024 - 11:00am to 12:45pm EDT
Wed, Sep 18, 2024 - 09:00am to 10:45am EDT
Fri, Oct 18, 2024 - 02:00pm to 03:45pm EDT
Fri, Nov 08, 2024 - 11:00am to 12:45pm EST
Tue, Dec 03, 2024 - 09:00am to 10:45am EST
Tue, Dec 17, 2024 - 02:00pm to 03:45pm EST
Tue, Jan 07, 2025 - 11:00am to 12:45pm EST

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For All CPAs
Original Recording Date 10/11/2018
Yellow Book No
Course Developer MICPA
Date Added to Catalog 09/03/2018

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (972-377-8199).
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:
Instructional Delivery Method Live Group Internet Based
Course Registration Requirements Online Registration
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.

Promo Video



Overall:      4.6

Total Reviews: 200


James C

" "

Bradley S

" "

Alynn P

"Lynn did an excellent job!"

Janet H

"Speaker had good relevant examples"

Dean R

"Very good concepts and tips provided by the speaker. To be honest, this was a better session than I thought it would be. "

Steven S

"Great presentation and practical insights. Thank you. "

Roger S

"Good job! Thank you"

Tracey C - Charlotte, North Carolina

"Very interesting topic."

Matthew W

" "

Mary S

"Great use of timely examples and personal examples. "