Independence is the foundation of credible audit, assurance, and attestation reporting. This course introduces the AICPA independence rule for early-career professionals and others new to attest work. Participants will learn what independence means, how financial interests and relationships can threaten independence, and which safeguards can reduce those threats. Upon completion, participants will be able to evaluate independence for prospective clients and engagements and maintain independence throughout the engagement.
CPAs and accounting professionals who perform audit or assurance engagements or who may be subject to AICPA independence rules