Surgent's Independence -- Nonattest and Attest Services (Audit Skills Training - Level 3) (A3M1)

Course Details

Date

Self-Study

Location

Online

Field of Study

Ethics

CPE Credit

3 hours CPE credit

Level of Knowledge

Intermediate

Vendor

Surgent McCoy CPE, LLC

Prerequisites

Familiarity with SASs and FASBs

Description

The Professional Ethics Executive Committee (PEEC) interprets and enforces the AICPA Code of Professional Conduct, which provides guidance for ethical business conduct. A pillar of the Code of Professional Conduct is the rules governing independence when performing attest services, particularly how to safeguard independence when both attest and non-attest services are provided.

Highlights

  • Overview of the PEEC Conceptual Framework
  • Familiarity, self-interest, self-review and other independence threats
  • General requirements and management responsibilities when performing both attest and non-attest services
  • Safeguards for common independence threats

Objectives

  • Explain the PEEC Independence Conceptual Framework
  • Discuss threats and safeguards relating to performing both attest and non-attest services for clients
  • Explain other common independence threats for non-issuers

Designed For

Accountants with at least six months professional experience

Registration for this course has passed.

Course Pricing

WYOCPA Member Fee
$54.00

Non-Member Fee
$70.00

Your Price
$70.00

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