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Independence

Publisher: AICPA
Availability: Varies by Format (See Below)
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Available Formats:  On-Demand | CD-ROM | See All

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.

Objectives: 

  • 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

Highlights:

  • 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

Prerequisite:  None

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.

NASBA Field of Study: Regulatory Ethics
Level: Basic
Recommended CPE Credit: On-Demand 4; CD-ROM 4
Independence
For online access
CPE On-Demand ,
Product# 159182
Availability: Online Access 1 Year
For registered users only
Regular:$111.25
AICPA Member:$89.00
Your Price:$111.25
Independence CD12
CD-ROM
Product# 739183HS
Availability: In Stock ? Low Inventory
Regular:$123.75
AICPA Member:$99.00
Your Price:$123.75
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