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Independence
CPE Self-study

Independence

Gain an understanding of the AICPA Code of Professional Conduct, and independence rules affecting accounting professionals.

$115 - $139
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Regulatory Ethics

Level

Basic

CPE Credits

4

Author(s)

Catherine R. Allen

Availability

1 year

Product Number

IND421SSO

 Business & partner 
Product Details

Achieve independence

Understand professional independence rules in the accounting profession and how these principles may apply to you.

AICPA Code of Professional Conduct

Recall the AICPA Code of Professional Conduct and how it applies to you and your business.

AICPA independence standards

Recognize the AICPA’s independence rules and how to apply them to you and your relationships, as well as the rules for accepting and serving firm clients.

SEC and PCAOB independence rules

Understand the additional independence rules that apply when serving SEC and PCAOB clients.

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

Learning Outcomes

  • Recall the structure, application and content of the AICPA Code of Professional Conduct.
  • Identify the steps involved in addressing an ethical issue using the conceptual framework.
  • Recognize the fundamental concepts underlying the “Independence Rule” in the AICPA Code of Professional Conduct.
  • Identify situations in which the independence rules apply to you and your family.
  • Recognize the types of employment and business relationships and personal financial interests or relationships that create threats to your independence.
  • Identify the requirements for performing nonattest services for an attest client and the types of nonaudit services that impact a firm’s independence.
  • Recall the types of business relationships with clients that create threats to independence.
  • Recall the organization and application of the SEC and the PCAOB independence rules.
Credit Info
CPE Credits
Online
4
NASBA Field of Study
Regulatory Ethics
Level
Basic
Prerequisites
None
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$139.00
AICPA Members
Online
$115.00

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 order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Instructors
Catherine R. Allen
CPA
Cathy Allen, CPA formed Audit Conduct, LLC in 2005 to help CPA firms comply with an array of auditor independence and professional ethics rules. Uniquely experienced, she develops numerous AICPA courses on professional ethics, independence, and related topics, provides specialized training, and advises firms on critical independence matters and quality controls. She's served as an expert witness on CPA professional conduct.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Shipping and delivery
Shipping costs  and sales taxes will be added later during checkout
Cancellation Policy
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Independence
Select from the following options:
Online
$139.00
Nonmember Price
$139.00
Price excluding sales tax
$139.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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