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CPE Self-Study
Independence
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NASBA FIELD OF STUDY
Regulatory Ethics
LEVEL
Basic
CPE CREDITS
Online: 4.0
Learn the most up-to-date AICPA, SEC, PCAOB and GAO rules, including those adopted under the Sarbanes-Oxley Act.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

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  • Windows 7 to present

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  • Mozilla Firefox

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Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

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Product details

Who Will Benefit?

  • Individuals working toward a CPA license
  • CPAs who want a refresher course on the AICPA code

Key Topics

  • Conceptual Framework
  • AICPA Code of Professional Conduct Independence
  • Ethics
  • Activities that discredit the profession

Learning Objectives

  • Recognize the importance of independence, when independence is required, and why you must be independent both in fact and in appearance.
  • Apply the AICPA “Independence Rule” to personal matters by identifying the financial, family, and employment relationships that threaten your compliance with the “Independence Rule.”
  • 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, the GAO, and the U.S. Department of Labor(DOL).

How will this product help you with the work on your desk?

  • Learn how to apply the code of conduct and the independence rules to your work responsibilities

Stay up−to−date on the rules.

Applying the code of conduct and the independence rules to your work responsibilities can be challenging if you are not up to speed on the recent updates.

This self−study CPE course teaches you and your staff the AICPA, SEC, PCAOB, and U.S. Government ccountability Office (GAO) independence rules in an inventive and creative way.

You'll learn the most up−to−date AICPA, SEC, and GAO rules through:

  • Interactive case studies
  • Exercises
  • Illustrative graphics

You'll also gain an understanding of the revised AICPA Code of Professional Conduct and conceptual framework, the main principles of ethics, and why the code is necessary in the first place.

Ratings and reviews
Author(s)

Catherine R. Allen, CPA

Cathy Allen, CPA formed Audit Conduct, LLC in 2005 to help CPA firms comply with an array of auditor independence and professional ethics rules. Uniquely experienced, she develops numerous AICPA courses on professional ethics, independence, and related topics, provides specialized training, and advises firms on critical independence matters and quality controls. She's served as an expert witness on CPA professional conduct.

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 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 specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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Price:
$109.00
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Estimated total:
$109.00
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CREDIT INFO
CPE credits
Online
: 4.0
NASBA Field of Study
Regulatory Ethics
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
IND
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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