Vermont Society of Certified Public Accountants
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Courses

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

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Member Price: $54.00
Non-Member Price: $64.00

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Developer:
SURGENT MCCOY SELF-STUDY CPE, LLC
CPE Credits:
3.00
Field of Study:
Regulatory Ethics
Level:
Intermediate
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.

Objective

  • 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

Designed For

Accountants with at least six months professional experience

Prerequisite

Familiarity with SASs and FASBs

Advanced Preparation

None
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