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Professional Ethics: Complying With SEC and PCAOB Rules

Author/Moderator: Catherine R. Allen, CPA
Publisher: AICPA
Availability: Varies by Format (See Below)
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Description

This course will explain the independence requirements that apply to accounting firms that audit public companies and to the professionals who work in those firms.

Objectives: 
  • Analyze the rules that define auditor independence requirements for public company audit firms and their associated persons.
  • List the personal investments, loans, and other financial relationships of a professional and his or her family that impair independence.
  • Identify the types of employment and other business relationships that impair independence.
  • Explain how certain non-audit services provided to public company attest clients and their affiliates impair independence.
  • Analyze the fee arrangements between an audit firm and a public company audit client that impair independence.
  • Identify the audit firm’s obligations to communicate periodically with their client’s audit committee.

Value Aid:  Includes printable files of related rules and interpretations.

Prerequisite:  None.

Note: The CPE On-Demand course will be accessible immediately after completing the purchase process. Access instructions will be shown on the Order Confirmation Screen and also included in the Order Confirmation Email.

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Other Options

NASBA Field of Study: Regulatory Ethics
Level: Basic
Recommended CPE Credit: 2
Note: Credit for this course is preliminary.
Professional Ethics: Complying With SEC and PCAOB Rules
CD-ROM ,
Product# 739470HS
Availability:In Stock
Regular:$81.25
AICPA Member:$65.00
Your Price:$81.25
Professional Ethics: Complying With SEC and PCAOB Rules
For online access
CPE On-Demand
Product# 159470
Availability:Online Access
1 Year
For registered users only
Regular:$81.25
AICPA Member:$65.00
Your Price:$81.25
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