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Independence
CPE Self-study

Independence

Learn the most up-to-date AICPA, SEC, PCAOB and GAO rules, including those adopted under the Sarbanes-Oxley Act.

$89 - $109
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Regulatory Ethics

Level

Basic

CPE Credits

4

Author(s)

Catherine R. Allen

Availability

1 year

Learning Outcomes
  • Recognize the importance of independence, when independence is required, and why you must be independent both in fact and in appearance.
  • Apply the AICPA "Independence Rule" 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, the GAO, and the U.S. Department of Labor(DOL).
Key Topics
  • Conceptual Framework
  • AICPA Code of Professional Conduct Independence
  • Ethics
  • Activities that discredit the profession
Product Details

Stay up−to−date on the rules.

Applying the code of conduct and the independence rules to your work responsibilities can be challenging if you are not up to speed on the recent updates.

This self−study CPE course teaches you and your staff the AICPA, SEC, PCAOB, and U.S. Government ccountability Office (GAO) independence rules in an inventive and creative way.

You'll learn the most up−to−date AICPA, SEC, and GAO rules through:

  • Interactive case studies
  • Exercises
  • Illustrative graphics

You'll also gain an understanding of the revised AICPA Code of Professional Conduct and conceptual framework, the main principles of ethics, and why the code is necessary in the first place.

Who Will Benefit
  • Individuals working toward a CPA license
  • CPAs who want a refresher course on the AICPA code
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$109.00
AICPA Members
Online
$89.00

Looking for group pricing?

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Credit Info
CPE Credits
Online
4
NASBA Field of Study
Regulatory Ethics
Level
Basic
Prerequisites
None
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Instructors
Catherine R. Allen
CPA
Cathy Allen, CPA formed Audit Conduct, LLC in 2005 to help CPA firms comply with an array of auditor independence and professional ethics rules. Uniquely experienced, she develops numerous AICPA courses on professional ethics, independence, and related topics, provides specialized training, and advises firms on critical independence matters and quality controls. She's served as an expert witness on CPA professional conduct.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Independence
Select from the following options:
Online
$109.00
Nonmember Price
$109.00
Price excluding sales tax
$109.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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