The AICPA Independence Rule: Update and Guide for Experienced Auditing, Assurance, and Attestation Professionals
Description
Independence remains a cornerstone of the profession for auditors and attestation and assurance professionals. This update course serves as the one-stop shop for all things independence, from the foundation of ethics and our job to serve the public interest to the AICPA’s Independence Rule (1.200.001) and related interpretations issued by the AICPA Professional Ethics Executive Committee (PEEC). We also cover recent updates to the Code and provide clear guidance so audit and assurance professionals and their teams can avoid threats to their independence and safeguard their reputations. This course delivers practical and clear guidance for understanding, evaluating, and documenting independence in both appearance and fact. Participants will explore the risk-based conceptual approach to independence, apply current ethical guidance, and learn how to navigate complex professional relationships and service situations.
The North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.