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Quick Overview
This revised interactive multimedia online CPE course teaches you and your staff the AICPA, SEC, PCAOB and 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. The revised AICPA code and conceptual frameworks are explained to ensure you are ready to use them.

Credits - 4.50
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Price: 99.00


Catherine R. Allen, CPA

Field(s) of study

Regulatory Ethics

Level of difficulty


Topics discussed

Detailed explanations of the revised AICPA code and conceptual frameworks, Section on affiliates of audit clients, Complete coverage of the Yellow Book, including the new conceptual framework


Recognize the structure and content of the AICPA Ethics Codification including the underlying principles, Recall the conceptual framework approach embedded in the Codification, Recognize the importance of independence, when independence is required, and why you must be independent both in fact and in appearance, Apply the independence rules 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, GAO, and DOL

Designed for

CPAs looking to better understand the independence rules.