Independence (Self-Study)

Code: JI159187

Date Valid for one year from purchase date
Format Self-Study (On-Demand)
CPE credits CPE 4.0
4.0 Ethics (Regulatory)
of study
Regulatory Ethics - Technical (4.0)
Standard member fee $69.00
checkmarkStandard nonmember fee $89.00

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This revised interactive multimedia online CPE course teaches you and your staff the AICPA, SEC, PCAOB and GAO independence rules in an inventive and creative way. Through interactive case studies, exercises and illustrative graphics, you will learn the most up-to-date AICPA, SEC, PCAOB and GAO rules, including those adopted under the Sarbanes-Oxley Act. The revised AICPA code and conceptual frameworks are explained to ensure you are ready to use them.

Who should take this program?

CPAs looking to better understand the independence rules.

Major subjects

  • Detailed explanations of the revised AICPA code and conceptual frameworks
  • Section on affiliates of audit clients
  • Complete coverage of the Yellow Book, including the new conceptual framework

Learning objective(s)

  • Recognize the structure and content of the AICPA Ethics Codification including the underlying principles.
  • Recall the conceptual framework approach embedded in the Codification.
  • Recognize the importance of independence, when independence is required, and why you must be independent both in fact and in appearance.
  • Apply the independence rules 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, GAO, and DOL.


Course code Code JI159187
Sponsor AICPA
NASBA ID#: 112891
Level Basic
Format Self-Study (On-Demand)
Prerequisites Prereq. None