CPA Regulatory Ethics: Independence and Service Expansion

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 

 


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.


WebCE® is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. For more information regarding WebCE administrative policies such as refunds, cancellations and concerns, please contact Support Services at 877-488-9308.

Course Information

Adding additional credit may change exam requirements.

Advanced Preparation: None