Recall the general standards, compliance with standards, and accounting principles rules in the AICPA Code of Professional Conduct.
Recall how to respond to pressure when preparing and reporting information.
Identify the steps for evaluating a conflict of interest.
Recognize the fundamental concepts underlying the “Independence Rule” in the AICPA Code of Professional Conduct and Identify situations in which the independence rules apply to you and your family.
Identify the requirements for performing nonattest services for an attest client and Recall the types of business relationships with clients that create threats to independence.
Indicate AICPA ethics interpretations on integrity, objectivity, confidentiality, and advertising.
Identify the SEC, PCAOB, GAO and other regulatory and independence rules.