CPAs in public practice must maintain a keen awareness of independence in their actions as well as their public appearance. This ethics CPE course guides practitioners through the AICPA Code of Professional Conduct to aid in this effort. This CPA ethics course provides a detailed discussion of non-attest services is covered including comparisons between standards pronounced by the AICPA and the SEC.
Learning Objectives
Upon completing this course you will be able to:
Identify the correct sequence of steps contained in the AICPA Conceptual Framework for Independence.
Recall typical non attest services CPAs provide and instances in which independence is impaired according to standards pronounced by the AICPA.
Recall the difference in independence standards between the AICPA versus those pronounced by the SEC.
Major Topics
Independence
Covered Members
Business Relationships
Nonattest Services
Bookkeeping Services
Information Systems
Hosting
Training
