This CPE course provides a timely update and refresher on the AICPA Code of Professional Conduct, including a deep dive into independence provisions for nonattest services, personal independence, and other independence-related critical matters. Through interactive case studies, exercises and illustrative graphics, you will learn the most up-to-date rules.
Course ID: CL2IND
Independence and Recent Developments in Professional Ethics
Learning Objectives
• Discover recent developments in professional ethics.
• Recognize rules surrounding independence related to professional ethics.
Major Topics
• New interpretations added to the AICPA Code of Professional Conduct
• Independence requirements for different types of clients
• Independence within the Conceptual Framework
• Performing nonattest services for attest clients and their affiliates
Advanced Preparations
None
Who Should Attend
Individuals who want a refresher course on the AICPA Code of Professional Conduct and licensed CPAs looking to fulfill their ethics requirement
Fields of Study
Regulatory EthicsPrerequisites
None