Professional Ethics: 2014 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 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 Rule
PCAOB and SEC Independence Rules
GAO yellow book provisions on auditor independence
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.
Identify pending changes to the ethics and independence rules and areas of practice that may be subject to standard setting in 2014.
Describe the structure and content of the new Ethics Codification.
Apply the Conceptual Framework to an ethical matter.
Apply the new “affiliate” independence rule.
Describe Public Company Accounting Oversight Board (PCAOB) rules related to audits of non-public broker-dealers.
Recognize common “pitfalls” in applying PCAOB and Securities and Exchange Commission (SEC) independence rules.
Describe the Government Accountability Office’s (GAO) yellow book provisions on auditor independence.
Describe the profession’s international ethics code.
Advanced Preparation: 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.