Self-Study
Surgent's Independence -- Nonattest and Attest Services (Audit Skills Training - Level 3) (A3M1)
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Wednesday, January 29, 2020 – Friday, April 30, 2021
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3CREDITSRegulatory Ethics (not DE Ethics)
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