20SI-0053: Independence (Self-Study)

Valid for one year from purchase date
Self-study - On-Demand
4 CPE (4 technical)  |  4 Ethics

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.

Major subjects

• Conceptual Framework
• AICPA Code of Professional Conduct Independence
• Ethics
• Activities that discredit the professio

Learning objective(s)

• 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).

Who should take this program?

Individuals working toward a CPA license; CPAs who want a refresher course on the AICPA code

Fees

Standard Member Fee	$89.00
Standard Nonmember Fee	$109.00