Choose the best format that best meets your self-study/on-site group study needs
This revised interactive multimedia CD-ROM 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.
Explain the governance of the accounting profession
Analyze ethical matters using an ethical decision-making model to determine an appropriate course of action
Assess the importance of independence, when independence is required, and why you must be independent both in fact and in appearance
Explain the purpose and basic structure of the AICPA Conceptual Framework for AICPA Independence Standards and how to apply it
Identify the financial, family, and employment relationships that impair independence
Analyze the non-attest services and business relationships that impair independence
Evaluate fee issues and their effect on independence and objectivity
Apply the additional independence provisions applicable to attest clients subject to SEC, PCAOB, GAO, DOL, and banking and insurance industry requirements
Detailed explanations of “members in business” and “client confidential information”
New section on affiliates of audit clients
Complete coverage of the 2011 Yellow Book, including the new conceptual framework
New 2011 Yellow Book independence rules effective as of January 1, 2012
Note: The CPE On-Demand course will be accessible immediately after completing the purchase process. Access instructions will be shown on the Order Confirmation Screen and also included in the Order Confirmation Email.
Minimum System Requirements for CD-ROMs Windows 2000 or above, a minimum video display resolution of 800 by 600 pixels with a minimum color depth of 16-bit (thousands of colors); audio-enabled speakers or headset; 16x CD-ROM drive or faster; Microsoft Internet Explorer version 6 or higher with security settings that allow Java script, shared objects and pop-ups; Macromedia® Flash Player™ version 8 or higher; Adobe® Acrobat® Reader.