Self Study
Independence
Course # 101835 | by AICPA
Members SAVE $24
$115.00
Member
$139.00
Non-Member
Speakers: Catherine R. Allen
Expires: One year from Purchase
Course Credits: 4.5
Earn Up To: 4.5 ET credits
Level: Basic
Vendor: AICPA

What you will learn

  • 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).

Description

PLEASE NOTE:It may take up to 48 hours to process this registration and to gain access to the course. Also, in Michigan you may only earn ½ your yearly CPE requirement through self-study. You will have one year from date of purchase to complete this course.

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.

Prerequisites:
None

Advanced Preparation:
None

Please Note: In Michigan, you may only earn 1/2 your yearly CPE requirement through self-study.

  • AICPA Code of Professional Conduct “Independence Rule”
  • Ethics
  • Activities that discredit the profession
  • "Noncompliance with Laws and Regulations” (NOCLAR)
  • Independence for nonattest services
  • Business relationships that threaten independence

 

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

  • Regulatory Ethics
  • Catherine R. Allen
MICPA delivers the highest quality education experience. If you are not satisfied with your course, call us at 1.855.594.4273. We will make it right.