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Are You Independent?Code: 23-IND
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Course description and objectives:
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.
After reading the materials, participants will able to:
- Identify the different sections of the AICPA Code of Professional Conduct
- Recognize the key steps included within the conceptual framework approach
- Differentiate among threats for members in public practice and recognize examples of threats to independence
- Recognize activities that would and would not impair independence
Presentation Method: Self-Study
Category: Regulatory Ethics
CPE credit: 1 Hour
Program Level: Update
Advance Preparation: None
Exam expiration date: Participants must submit exams for grading within one year from the date of purchase