Professional Ethics: 2015 Update and Refresher will update you on the new and revised ethical requirements that have been adopted during the past year or were being proposed or considered at the time this CPE course was developed. It will also provide a brief refresher on important ethics requirements, which will help ensure that your services are performed with integrity and objectivity, and, where required, independence.
Affiliate independence rules
GAO yellow book provisions on auditor independence
PCAOB and SEC Independence Rules
When you complete this course, you will be able to:
Identify new and revised ethics, independence, and related rules the AICPA and other standard setters and regulators have adopted.
Apply the Conceptual Framework to an ethical matter.
Describe the new “affiliate” independence rule.
Describe Public Company Accounting Oversight Board (PCAOB) rules related to audits of non-public broker-dealers.
Identify the Government Accountability Office’s (GAO) yellow book provisions on auditor independence.