Description
As accounting firm's non-attest offerings to their attest clients become more diversified, such engagements increase firms' exposure to independence violations. In order to thread the needle of providing value-added services and upholding their independence obligations, firms need to have a strong foundational understanding of the applicable ethical and independence rules which govern these engagements. In this course, we'll review the relevant sections of the AICPA Code of Professional Conduct regarding independence, objectivity, and conflicts of interest. The course will focus on the Code's Independence Rule and common threats to auditor's independence. In particular, the course will focus on those unique considerations related to non-attest services, both from the perspective of AICPA interpretations and other applicable rules and regulations.
Highlights
- Auditor independence and its importance to the public accounting profession
- Common threats to auditor independence
- AICPA’s framework for assessing conflicts of interest
- Unique threats related to non-attest services to attest clients
- Common safeguards to help assure compliance with relevant rules and regulations
Objectives
- Identify the key sources of guidance on auditor independence
- Recall key components of applicable independence guidance from the AICPA, SEC and other regulators
- Assess independence risks related to common client situations
Designed For
All CPAs
Registration for this course has passed.
Course Pricing
WYOCPA Member Fee
$89.00
Non-Member Fee
$116.00
Your Price
$116.00
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