Not Yet Rated
New Course
1.5 Hours (On-Demand)
Instructor for this course
more

CPAs in public practice must maintain a keen awareness of independence in their actions as well as their public appearance. This session guides practitioners through the AICPA Code of Professional Conduct to aid in this effort. A detailed discussion of non-attest services is covered including comparisons between standards pronounced by the AICPA and the SEC.

Learning Objectives

  • Identify the correct sequence of steps contained in the AICPA Conceptual Framework for Independence.
  • Explore and recall typical non attest services CPAs provide and instances in which independence is impaired according to standards pronounced by the AICPA.
  • Discover and recall the difference in independence standards between the AICPA versus those pronounced by the SEC.
Last updated/reviewed: April 04, 2021

Prerequisites

Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course. However it is recommended to take other Regulatory Ethics courses by Frank Castillo.
Regulatory Ethics: Clients
Regulatory Ethics: Data
Regulatory Ethics: Rules and Trends

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 .
Course Syllabus
INTRODUCTION AND OVERVIEW
  1:58Introduction to Regulatory Ethics: Independence
  5:16Independence Defined
  4:48Independence Requirements
  5:22Independence Considerations
  4:12Business Relationship
NON-ATTEST SERVICES
  5:43Non-Attest Services
  4:00Bookkeeping Services
  7:22Information System Services
  5:22Hosting and Training
  4:04Implementing Accounting Standards
Conclusion
  2:30Course Wrap Up
CONTINUOUS PLAY
  50:36Regulatory Ethics: Independence
SUPPORTING MATERIAL
  PDFSlides: Regulatory Ethics: Independence
  PDFRegulatory Ethics: Independence Glossary/ Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM