Professional Ethics: Complying With SEC and PCAOB Rules

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.

• 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.