Overview
CPAs in public practice are required to maintain independence. In this course, we will discuss concepts associated with independence and review the rules from the AICPA Code of Professional Conduct with a focus on their practical application.
We will also review the recently issued ethics interpretations from the Professional Ethics Executive Committee (PEEC), which impact independence, and discuss practical methods of implementation.
Prerequisites
None
Objectives
- Recall the requirements of independence from the Code of Professional Conduct
Highlights
- Independence
- Threats
- Safeguards
