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Independence -- Nonattest and Attest Services (Audit Skills Training - Level 3) (A3M1)

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Self-Study SELECT STARTING AT $54 (On Demand)

On-Demand Webcast

Credits: 3

Qualifies For: CPE

$54
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Independence -- Nonattest and Attest Services (Audit Skills Training - Level 3) (A3M1)

  • Customer Rating
  • Field of Study
    Ethics (Regulatory)
  • Level
    Intermediate
  • Credits
    3
  • Qualifies for

    CPE

Overview

The Professional Ethics Executive Committee (PEEC) interprets and enforces the AICPA Code of Professional Conduct, which provides guidance for ethical business conduct. A pillar of the Code of Professional Conduct is the rules governing independence when performing attest services, particularly how to safeguard independence when both attest and non-attest services are provided.

Major Topics:

  • Overview of the PEEC Conceptual Framework
  • Familiarity, self-interest, self-review and other independence threats
  • General requirements and management responsibilities when performing both attest and non-attest services
  • Safeguards for common independence threats

Learning Objectives

  • Explain the PEEC Independence Conceptual Framework
  • Discuss threats and safeguards relating to performing both attest and non-attest services for clients
  • Explain other common independence threats for non-issuers

Designed for:

Accountants with at least six months professional experience

Prerequisite:

Familiarity with SASs and FASBs

Advanced Preparation:

None

  • It was an awesome course. I have recommended it to a couple of CPA friends.

    - A Surgent Customer

Interested in bringing this course into your firm?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.
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