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Frank Castillo, Author
Author of over 250 continuing professional education courses across various fields of study including personal development, taxation, regulatory ethics, economics, technology, and finance.
This instructor has 4 courses »To Access This Course:
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 .