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: August 7, 2023
2 Reviews (14 ratings)

Reviews

4
Anonymous Author
It was good and informative. The overall experience was nice and the objective was met. I am looking forward to more such courses in future.
5
Member's Profile
great information. being able to segregate topics and learn at your own pace was great.
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 .
Instructor for this course
  Course Overview CPE
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Regulatory Ethics: Independence1:58
  Independence Defined5:16
  Independence Requirements4:48
  Independence Considerations5:22
  Business Relationship4:12
NON-ATTEST SERVICES
  Non-Attest Services5:43
  Bookkeeping Services4:00
  Information System Services7:22
  Hosting and Training5:22
  Implementing Accounting Standards4:04
Conclusion
  Course Wrap Up2:30
CONTINUOUS PLAY
  Regulatory Ethics: Independence50:36
SUPPORTING MATERIAL
  Slides: Regulatory Ethics: IndependencePDF
  Regulatory Ethics: Independence Glossary/ IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam