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CPE Self-Study

Independence

  • $69.00-$89.00
    Independence Online Access Product #: 159186
    AICPA Member: $69.00
    Non-Member: $89.00

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.

Learning Objectives:
This course will prepare you to:

  1. Recognize the structure and content of the AICPA Code of Professional Conduct, including the underlying principles
  2. Analyze the nonattest services and business relationships that threaten independence
  3. Evaluate fee issues and their effect on independence and objectivity
  4. Recall the additional independence provisions applicable to attest clients subject to SEC, PCAOB, GAO, and DOL

Key Topics:

  1. Revised AICPA code and conceptual frameworks
  2. Affiliates of audit clients
  3. Yellow Book

Who Will Benefit?
CPAs looking to better understand the independence rules

Prerequisite: None

Advance Preparation: None

System Requirements

About the Authors

Catherine R. Allen, CPA

Catherine R. Allen, CPA of Audit Conduct, LLC helps CPA firms comply with auditor independence and professional ethics rules. She develops numerous AICPA courses on professional ethics, independence, and related topics. Cathy was a Managing Director in the Independence Office of a Big 4 accounting firm and formerly served as staff to the AICPA Professional Ethics Executive Committee, where she was instrumental in developing standards and tools for the profession like the AICPA Plain English Guide to Independence and the Conceptual Framework for Independence.



About the Publisher

AICPA

About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.