Product Image

Independence

Author/Moderator: Catherine R. Allen, CPA
Publisher: AICPA
Availability: Online Access
See Below To Add To Cart
View Online Catalog
Divider
Print This Page
Divider
Available Formats:  On-Demand | See All

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

NASBA Field of Study: Regulatory Ethics
Level: Basic
Recommended CPE Credit: 4
To receive your AICPA member discount, Sign In now, or Register using your AICPA membership number.