Surgent's Independence: Nonattest and Attest Services (Audit Skills Training - Level 3) (Self-Study)

Code: JSODA3M1

Date Valid for one year from purchase date
Format Self-Study (On-Demand)
CPE credits CPE 3.0
3.0 Ethics (Regulatory)
of study
Regulatory Ethics - Technical (3.0)
Standard member fee $54.00
checkmarkStandard nonmember fee $54.00

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The Professional Ethics Executive Committee (PEEC) interprets and enforces the AICPA Code of Professional Conduct, which provides guidance for ethical business conduct. A pillar of the Code of Professional Conduct is the rules governing independence when performing attest services, particularly how to safeguard independence when both attest and non-attest services are provided.

Who should take this program?

Accountants with at least six months professional experience

Major subjects

  • Overview of the PEEC Conceptual Framework
  • Familiarity, self-interest, self-review and other independence threats
  • General requirements and management responsibilities when performing both attest and non-attest services
  • Safeguards for common independence threats

Learning objective(s)

  • Explain the PEEC Independence Conceptual Framework
  • Discuss threats and safeguards relating to performing both attest and non-attest services for clients
  • Explain other common independence threats for non-issuers


Course code Code JSODA3M1
Sponsor Surgent
NASBA ID#: 103212
Level Intermediate
Format Self-Study (On-Demand)
Prerequisites Prereq. Familiarity with SASs and FASBs