You'll gain an understanding of the AICPA Code of Professional Conduct and independence rules affecting accounting professionals. Maintaining independence as an accounting or finance professional Ensuring your independence is not impaired is paramount to your professional conduct. You'll learn the accounting profession's independence rules and how they may apply to you and your firm. Topics you'll cover include: - AICPA Code of Professional Conduct - AICPA independence standards - How independence rules apply to you and your relationships - How independence rules apply to your firm Reviewing SEC and PCAOB independence rules In certain scenarios, you may need to comply with SEC and PCAOB independence rules. You'll better understand topics, such as: - When SEC and PCAOB rules apply - Similarities and differences between the AICPA Code and SEC rules - Additional independence considerations Who Will Benefit - CPAs maintaining CPA license - Accountants seeking an understanding of the AICPA Code of Professional Conduct - Accountants seeking an understanding of the Independence Rules Key Topics - Conceptual Framework - AICPA Code of Professional Conduct - Independence and you - Independence and your firm - SEC and PCAOB independence rules Learning Outcomes - Recall ethical rule setters and methodologies for analyzing ethical matters. - Recall how independence rules apply to personal matters. - Recognize rules for a firm's independence. - Recognize SEC and PCAOB independence rules.
Learning Objectives
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