This course provides an overview of the independence related rules and interpretations included within the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. This Code prescribes a set of principles, rules, and interpretations that guide CPAs in performing their professional responsibilities. While this code is applicable to both members in business and members in practice, this course focuses on the independence aspects for those members in public practice. A copy of the most recent AICPA Code of Professional Conduct is available on the AICPA website.

Learning Objectives
  • Identify the different sections of the AICPA Code of Professional Conduct.
  • Recognize the key steps included within the conceptual framework approach.
  • Discover and differentiate among threats for members in public practice and recognize examples of threats to independence.
  • Recognize activities that would and would not impair independence.
Last updated/reviewed: August 27, 2023
3 Reviews (22 ratings)


Member's Profile
Enjoyed this course very much. It was a great review of the Concept of Independence. Everyone should take this course.

Anonymous Author
Very good text-based course on independence. Answers many questions that could confront the CPA and the engagement.

Member's Profile
Decent coverage of the topic with appropriate examples.

Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
  Are You Independent?PDF