Maintaining Your Independence is a critical CPE ethics course for professionals striving to uphold the highest standards in their field. Presented by Jeff Sailor, known for his engaging style and humor, this ethics CPE course offers a deep dive into the concept of independence as it pertains to financial reporting. The CPA ethics CPE course features include a comprehensive exploration of the requirements for independence, a detailed look at the seven threats that can compromise it, and an analysis of the independence issues highlighted in the AICPA Code of Professional Conduct. The benefits of this ethics CPE course are significant: you will gain a clearer understanding of what constitutes independence, learn how to identify and mitigate threats, and comprehend the professional conduct standards essential for maintaining independence. Jeff's unique presentation style not only ensures an informative experience but also reinforces the material, making this course both educational and enjoyable.
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)