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Course Details

Are You Independent (Course Id 1982)

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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 : $12.95
Passing Score : 70%
Course Type: NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Regulatory Ethics - Regulatory Ethics for Course Id 1982

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 : 0
Release : 2022
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 25-Mar-2022
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.
Approved Audience :

NASBA QAS - Text - Technical - NASBA Registry - 1982

Keywords : Regulatory Ethics, Are, You, Independent, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

Upon completion of this course, you will be able to:
  • Identify the different sections of the AICPA Code of Professional Conduct
  • Recognize the key steps included within the conceptual framework approach
  • Differentiate among threats for members in public practice and recognize examples of threats to independence
  • Recognize activities that would and would not impair independence
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

CPE Regulatory Ethics Course: https://www.cpethink.com/cpa-ethics-courses
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