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Author: |
Kelen Camehl, CPA, MBA |
Course Length: |
Pages: 17 ||| Review Questions: 4 ||| Final Exam Questions: 5 |
CPE Credits: |
1.0 |
IRS Credits: |
0 |
Price: |
$14.95 |
Passing Score: |
70% |
Course Type: |
Text |
Technical Designation: |
Technical |
Field Of Study: |
Regulatory Ethics |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This course covers independence related rules and interpretations within the AICPA Code of Professional Conduct for CPAs in public practice.
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Frequently Asked Questions: |
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Description: |
This course provides an overview of the independence related rules and interpretations included within the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. This Code prescribes a set of principles, rules, and interpretations that guide CPAs in performing their professional responsibilities. While this code is applicable to both members in business and members in practice, this course focuses on the independence aspects for those members in public practice. A copy of the most recent AICPA Code of Professional Conduct is available on the AICPA website. |
Usage Rank: |
13077 |
Release: |
2022 |
Version: |
1.0 |
Prerequisites: |
None. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
External: American Institute of Certified Public Accountants (AICPA)
Internal: Are You Independent (Full CPE course)
Internal: Understanding and Applying the AICPA Code of Professional Conduct
External: SEC Regulation S‑X Rule 2‑01: Qualifications of Accountants (Auditor Independence)
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Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
06-Mar-2026 |
NASBA Course Declaration: |
Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
Keywords: |
Are You Independent: criteria and implications of CPA independence - CPE course |
Learning Objectives: |
Course Learning Objectives
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Course Contents: |
Chapter 1 - Are You Independent? Course Learning Objectives Course Overview Introduction to the AICPA Code Applying the Conceptual Framework Approach Independence Conceptual Framework Approach for Independence Adverse Interest Threat Advocacy Threat Familiarity Threat Review Questions Management Participation Threat Self-Interest Threat Self-Review Threat Undue Influence Threat Conclusion Review Questions Glossary |
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