Overview
This video course examines the ethical considerations CPAs face in maintaining independence and expanding their services. It covers AICPA and SEC independence standards, non-attest services, and ethical management of fees and referrals. Through practical examples, you will learn to apply ethical principles in various professional scenarios.
Find this course for your license
License or Certification
Regulator
Type
Learning Objectives
At the conclusion of this course, students will be ale to:
- identify steps in the AICPA Conceptual Framework for Independence
- recall non-attest services by CPAs and when independence is impaired per AICPA standards
- recall how AICPA and SEC independence standards differ
- identify various independence considerations for director positions, benefit plan administration, and business consulting
- recall rules and exceptions related to contingent fees, commissions, and referral fees
Designed For:
CPAs seeking to broaden their service offerings while adhering to ethical standards. Ideal for practitioners working with attest clients or considering new revenue streams.
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Course Information
Adding additional credit may change exam requirements.
| Advanced Preparation: | None |
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