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The AICPA Independence Rule: Update and Guide for Experienced Auditing, Assurance, and Attestation Professionals (IRU2)

Tuesday, June 2, 2026
01:00 PM - 03:00 PM (Eastern)

Dave Peters, CPA, CFP, CLU, CPCU, MST, MBA

  • Format Webinar
  • Credits 2.00
  • Level Intermediate
  • Field of Study Regulatory Ethics (2)

$99.00


Overview

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.

Major Topics:

  • Foundation of accounting ethics
  • Independence in fact vs. appearance and common impairment triggers
  • AICPA Independence Rule
  • AICPA Independence Interpretations issued by the Professional Ethics Executive Committee (PEEC)
  • Application of the AICPA's Conceptual Framework
  • Expanded guidance on gifts, employment offers, fee dependency, 529 plans, and client affiliates
  • Updates to nonattest services and management participation threats
  • Breaches of independence and firm response responsibilities

Learning Objectives

  • Apply the AICPA's conceptual framework to independence threats in engagements
  • Identify and address activities that impair independence
  • Evaluate recent ethics updates and their impact on attest engagements
  • Implement effective safeguards to maintain independence in complex situations

Who should take this course:

CPAs and accounting professionals who perform or supervise audit or assurance engagements or manage independence risk

Familiarity with the AICPA independence rule and related standards for assurance professionals

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