Webinar

Independence for Auditors: AICPA, PCAOB, GAO and DOL

If you have questions about this event, please call us at 952-831-2707.

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Independence requirements are foundational to audit quality, yet they vary depending on the applicable regulatory and professional framework. This course provides a practical overview of auditor independence rules and highlights key similarities and differences across major standard setters and oversight bodies.

Participants will review independence requirements issued by the AICPA, Government Accountability Office (GAO), Department of Labor (DOL), and the Public Company Accounting Oversight Board / SEC. The course emphasizes common areas of confusion, nuanced differences among the frameworks, and considerations auditors should keep in mind when performing attest services for different types of clients.

This overview course is designed to help auditors recognize which independence rules apply in various engagement scenarios and better position themselves to meet applicable independence requirements.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Major subjects

• Independence requirements issued by the AICPA, Government Accountability Office (GAO), Department of Labor (DOL), and the Public Company Accounting Oversight Board / SEC.
• Common areas of confusion, nuanced differences among the frameworks, and considerations auditors should keep in mind when performing attest services for different types of clients.

Learning objectives

• Recognize independence requirements under the AICPA, GAO, DOL, and PCAOB/SEC frameworks.
• Identify key differences in independence requirements among these standard-setting and regulatory bodies.
• Describe common situations that may impair auditor independence under the applicable standards.

Who should take this program?

• Accountants and Auditors.

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $149.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.