Independence
You'll gain an understanding of the AICPA Code of Professional Conduct and independence rules affecting accounting professionals.
Format
Online
NASBA Field of Study
Regulatory Ethics
Level
Basic
CPE Credits
4.5
Author(s)
AICPA and CIMA staff
Availability
1 year
Product Number
IND424SSO
Maintaining independence as an accounting or finance professional
Ensuring your independence is not impaired is paramount to your professional conduct. You'll learn the accounting profession's independence rules and how they may apply to you and your firm. Topics you'll cover include:
- AICPA Code of Professional Conduct
- AICPA independence standards
- How independence rules apply to you and your relationships
- How independence rules apply to your firm
Reviewing SEC and PCAOB independence rules
In certain scenarios, you may need to comply with SEC and PCAOB independence rules. You'll better understand topics, such as:
- When SEC and PCAOB rules apply
- Similarities and differences between the AICPA Code and SEC rules
- Additional independence considerations
Who Will Benefit
- CPAs maintaining CPA license
- Accountants seeking an understanding of the AICPA Code of Professional Conduct
- Accountants seeking an understanding of the Independence Rules
Key Topics
- Conceptual Framework
- AICPA Code of Professional Conduct
- Independence and you
- Independence and your firm
- SEC and PCAOB independence rules
Learning Outcomes
- Recall ethical rule setters and methodologies for analyzing ethical matters.
- Recall how independence rules apply to personal matters.
- Recognize rules for a firm's independence.
- Recognize SEC and PCAOB independence rules.
Group ordering for your team
2 to 5 registrants
Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.
Start order6+ registrants
We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)
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