Self-Study On-Demand


1 CPE

Maintaining Your Independence [2025-2026]

Self-Study On-Demand
1 CPE

Learning Objectives

Upon completion of this course, participants will be able to: Define independence Describe the requirements for independence in financial reporting Identify the seven threats to independence Describe the independence issues found in the AICPA Code of Professional Conduct

Major Topics

Independence rules are set by the AICPA Yellow Book SEC DOL PCAOB State boards of accountancy State CPA societies Federal and state agencies Banking Insurance International Ethics (IESBA)

CPE Credits Available

1 CPE
1
Ethics

Things to Know About This Course

Course Level

  • Basic

Intended Audience

CPAs, business professionals, and other accounting professionals that require a 1 credit general ethics

Provider

Western CPE

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