CPE Course Surgent's Ethical Considerations for CPAs On-Demand Webcast

Objective

• Identify the key sources of guidance on auditor independence
• Recall key components of applicable independence guidance from the AICPA, SEC and other regulators
• Assess independence risks related to common client situations

Highlights

• Auditor independence and its importance to the public accounting profession
• Common threats to auditor independence
• AICPA’s framework for assessing conflicts of interest
• Unique threats related to non-attest services to attest clients
• Common safeguards to help assure compliance with relevant rules and regulations

Instructors

Prerequisites

Experience in financial reporting

Developer

Surgent McCoy CPE, LLC

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