This CPE course provides a timely update and refresher on the AICPA Code of Professional Conduct, including a deep dive into independence provisions for nonattest services, personal independence, and other independence-related critical matters.
Learning Objectives
- Discover recent developments in professional ethics.
- Recognize rules surrounding independence related to professional ethics.
Major Topics
- New interpretations added to the AICPA Code of Professional Conduct
- Independence requirements for different types of clients
- Independence within the Conceptual Framework
- Performing nonattest services for attest clients and their affiliates
