This interactive multimedia online CPE course teaches you and your staff the AICPA, SEC, PCAOB and GAO independence rules in an inventive and creative way. Through interactive case studies, exercises and illustrative graphics, you will learn the most up-to-date AICPA, SEC, PCAOB and GAO rules, including those adopted under the Sarbanes-Oxley Act. We explain the revised AICPA Code of Professional Conduct and conceptual frameworks to ensure you're ready to use them.
This course will prepare you to:
- Recognize the structure and content of the AICPA Code of Professional Conduct, including the underlying principles
- Analyze the nonattest services and business relationships that threaten independence
- Evaluate fee issues and their effect on independence and objectivity
- Recall the additional independence provisions applicable to attest clients subject to SEC, PCAOB, GAO, and DOL
- Revised AICPA code and conceptual frameworks
- Affiliates of audit clients
- Yellow Book
Who Will Benefit?
- CPAs looking to better understand the independence rules
Note: Many states do not accept the AICPA course to meet the Ethics requirement for earning or maintaining a CPA license. Please contact your state board to determine which Ethics course is required for your license.
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