Independence Requirements for Auditors

Overview

Independence is a foundational requirement for CPAs in public practice & is critical to maintaining public trust in the profession. This course provides a practical overview of independence concepts & requirements as outlined in the AICPA Code of Professional Conduct, with an emphasis on real-world application.

Participants will review key independence principles & common areas of risk, along with recently issued ethics interpretations From the Professional Ethics Executive Committee (PEEC) that impact independence requirements. The course focuses on how these interpretations apply in practice & discusses practical approaches firms & practitioners can use to implement & maintain compliance.

Designed for auditors performing attest engagements, this course helps participants better understand independence requirements & navigate evolving guidance with confidence.

Note: This course qualifies to count toward the WICPA membership Ethics CPE requirement.