Self-Study

Surgent's Independence -- Nonattest and Attest Services (Audit Skills Training - Level 3) (A3M1)

The Professional Ethics Executive Committee (PEEC) interprets and enforces the AICPA Code of Professional Conduct, which provides guidance for ethical business conduct. A pillar of the Code of Professional Conduct is the rules governing independence when performing attest services, particularly how to safeguard independence when both attest and non-attest services are provided.

Objectives

  • Explain the PEEC Independence Conceptual Framework
  • Discuss threats and safeguards relating to performing both attest and non-attest services for clients
  • Explain other common independence threats for non-issuers

Highlights

  • Overview of the PEEC Conceptual Framework
  • Familiarity, self-interest, self-review and other independence threats
  • General requirements and management responsibilities when performing both attest and non-attest services
  • Safeguards for common independence threats

Additional Information

Designed For

Accountants with at least six months professional experience

Vendor

Surgent

Advanced Preparation

None

Prerequisite

Familiarity with SASs and FASBs

Field of Study

Ethics

Course Number

17A3M1-WC

Level of Knowledge

Intermediate

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