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Ethics, integrity & professionalism

Independence Logo aicpa

  Catherine R. Allen, CPA |   $79.00 - 99.00 |   CPE: 4.5 |   AICPA |   Dec 2018 |   Regulatory Ethics |   AICPA Store
Who Will Benefit?
  • CPAs looking to better understand the independence rules
Key Topics
  • Revised AICPA Code of Professional Conduct and conceptual frameworks
  • Affiliates of audit clients
  • Yellow Book
Learning Objectives
  • 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.

This interactive, multimedia CPE course teaches you and your staff the AICPA, SEC, PCAOB, and U.S. Government Accountability Office (GAO) independence rules in an inventive and creative way. Through interactive case studies, exercises, and illustrative graphics, you will learn the most up-to-date AICPA, SEC, PCAOB, and GAO rules, including those adopted under the Sarbanes-Oxley Act. We explain the revised AICPA Code of Professional Conduct and conceptual frameworks to ensure you’re ready to use them.

Many states do not accept the AICPA course to meet the ethics requirement for maintaining a CPA license. Please contact your state board to determine which ethics course is required to earn your license. You must pass with a score of 70 percent or higher to earn CPE credit toward maintaining your existing license.

Note: This course may be taken using Firefox, Chrome, or Safari browsers. At this time, this course cannot be completed using Internet Explorer.

Topics covered:
  • Financial accounting & reporting: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Assurance: Ethics, integrity & professionalism: Ethics, integrity & professionalism