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Independence

Author/Moderator: Catherine R. Allen, CPA
Publisher: AICPA
Availability: Online Access
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This revised 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. The revised AICPA code and conceptual frameworks are explained to ensure you are ready to use them.

Topics Discussed:

  • Detailed explanations of the revised AICPA code and conceptual frameworks
  • Section on affiliates of audit clients
  • Complete coverage of the Yellow Book, including the new conceptual framework

Learning Objectives:
When you complete this course, you will be able to:

  • Recognize the structure and content of the AICPA Ethics Codification including the underlying principles.
  • Recall the conceptual framework approach embedded in the Codification.
  • Recognize the importance of independence, when independence is required, and why you must be independent both in fact and in appearance.
  • Apply the independence rules 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, GAO, and DOL.

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

Prerequisite:  None

Advanced Preparation:  None

NASBA Field of Study: Regulatory Ethics
Level: Basic
Recommended CPE Credit: 5
Independence
CPE On-Demand , 2015
Product# 159185
Availability: Online Access 1 Year
For registered users only
Regular:$99.00
AICPA Member:$79.00
Your Price:$99.00
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