NANO Learning
IND-01 Introduction to Independence
Provides an overview of the independence rules, including why independence is important and the standard-setting bodies and regulators that set and/or impose independence requirements.
Basic
None
None
$5.00
IND-02 AICPA: Navigating the AICPA Code of Professional Conduct
This course provides an overview of the structure and content of the AICPA Code of Professional Conduct, which houses the AICPA independence rules and principles.
Basic
None
None
$5.00
IND-03 AICPA: Overview and Fundamentals
Provides an overview of the AICPA independence standards, including fundamental concepts and terms.
Basic
IND-1 Introduction to Independence IND-2 AICPA: Navigating the AICPA Code of Professional Conduct
None
$5.00
IND-04 AICPA: Conceptual Framework for Independence
Provides an overview of the AICPA Conceptual Framework for Independence and how to apply it.
Basic
IND-1 Introduction to Independence IND-2 AICPA: Navigating the AICPA Code of Professional Conduct
None
$5.00
IND-05 AICPA: Financial Interests
Provides an overview of the AICPA independence rules for financial interests, including mutual funds and interests held through intermediaries such as retirement plans and partnerships.
Basic
IND-1 Introduction to Independence IND-2 AICPA: Navigating the AICPA Code of Professional Conduct IND-3 AICPA: Overview and Fundamentals
None
$5.00
IND-06 AICPA: Family Relationships
Provides an overview of the AICPA independence rules applicable to a family member's interests and relationships with an attest client.
Basic
IND-1 Introduction to Independence IND-2 AICPA: Navigating the AICPA Code of Professional Conduct IND-3 AICPA: Overview and Fundamentals
None
$5.00
IND-07 AICPA: Other Financial Relationships
Provides an overview of the AICPA independence rules applicable to other financial relationships such as banking, brokerage, lending and insurance relationships with an attest client.
Basic
IND-1 Introduction to Independence IND-2 AICPA: Navigating the AICPA Code of Professional Conduct IND-3 AICPA: Overview and Fundamentals
None
$5.00
IND-08 AICPA: Employment Relationships
Provides an overview of the AICPA independence rules applicable to employment with attest clients.
Basic
IND-1 Introduction to Independence IND-2 AICPA: Navigating the AICPA Code of Professional Conduct IND-3 AICPA: Overview and Fundamentals
None
$5.00
IND-09 AICPA: Other Relationships and Interests
Provides an overview of the AICPA independence rules applicable to other relationships and interests with attest clients, such as business relationships, gifts, memberships and litigation.
Basic
IND-1 Introduction to Independence IND-2 AICPA: Navigating the AICPA Code of Professional Conduct IND-3 AICPA: Overview and Fundamentals
None
$5.00
IND-10 AICPA: Breach of an Independence Interpretation
Provides an overview of the AICPA independence interpretation on addressing a violation of the independence rules.
Basic
IND-1 Introduction to Independence IND-2 AICPA: Navigating the AICPA Code of Professional Conduct IND-3 AICPA: Overview and Fundamentals
None
$5.00
IND-11 AICPA: Nonattest Services 1
Provides an overview of the fundamental concepts and general requirements underlying the AICPA independence rules.
Basic
IND-1 Introduction to Independence IND-2 AICPA: Navigating the AICPA Code of Professional Conduct IND-3 AICPA: Overview and Fundamentals
None
$5.00
IND-12 AICPA: Nonattest Services 2
Provides an overview of the AICPA independence rules applicable to bookkeeping, payroll, tax, and corporate finance services.
Basic
IND-1 Introduction to Independence IND-2 AICPA: Navigating the AICPA Code of Professional Conduct IND-3 AICPA: Overview and Fundamentals IND-11 AICPA: Nonattest Services 1
None
$5.00
IND-13 AICPA: Nonattest Services 3
Provides an overview of the AICPA independence rules applicable to advisory, investment advisory, benefit plan administration, and business risk consulting services.
Basic
IND-1 Introduction to Independence IND-2 AICPA: Navigating the AICPA Code of Professional Conduct IND-3 AICPA: Overview and Fundamentals IND-11 AICPA: Nonattest Services 1
None
$5.00
IND-14 AICPA: Nonattest Services 4
Provides an overview of the AICPA independence rules applicable to information system services, hosting services, and cybersecurity advisory services.
Basic
IND-1 Introduction to Independence IND-2 AICPA: Navigating the AICPA Code of Professional Conduct IND-3 AICPA: Overview and Fundamentals IND-11 AICPA: Nonattest Services 1
None
$5.00
IND-15 AICPA: Nonattest Services 5
Provides an overview of the AICPA independence rules applicable to internal audit, appraisal, valuation, actuarial, forensic accounting, and employee and executive recruitment services.
Basic
IND-1 Introduction to Independence IND-2 AICPA: Navigating the AICPA Code of Professional Conduct IND-3 AICPA: Overview and Fundamentals IND-11 AICPA: Nonattest Services 1
None
$5.00
QAS Self Study
AICPA Independence: Staff Augmentation Arrangements
In this course, you’ll learn how to apply a new interpretation of the AICPA Independence Rule that addresses staff augmentation or “loaned staff” arrangements with attest clients. This course incorporates a webinar presented by Cathy Allen on March 9, 2022.
Intermediate
Basic knowledge of AICPA independence rules
None
$0.00
AICPA Independence: Nonattest Services Essentials
In this course, which incorporates a webinar presented by Cathy Allen in October, 2021, you will learn about the general requirements and principles in the AICPA’s Code of Professional Conduct for providing advisory or tax services under the independence rules. You will also learn about other professional and regulatory independence requirements that may impact your engagement depending on your client’s industry and reporting requirements.
Basic
None
None
$0
IPE-01 Independence in Plain English: AICPA Fundamentals
This course provides an introduction to AICPA independence rules that takes the learner through the fundamentals, including the Conceptual Framework, key terms, and rules on financial interests with an attest client.
Basic
None
None
$20.00
IPE-02 Independence in Plain English: AICPA Financial, Employment, and Business Relationships
Covers a broad array of independence rules under the AICPA Code of Conduct, including financial relationships, employment, family, business, and other associations with an attest client and the Code's interpretation on breaches of independence.
Basic
Completion of Part 1, AICPA INDEPENDENCE FUNDAMENTALS, is recommended
None
$20.00
IPE-03 Independence in Plain English: AICPA Nonattest Services
Provides an overview of the rules for nonattest services, including fundamental concepts, general requirements and the specific services addressed in the AICPA independence standards.
Basic
Completion of Part 1, AICPA INDEPENDENCE FUNDAMENTALS, is recommended
None
$20.00
Bundles
Independence in Plain English: AICPA
An introduction to AICPA independence rules that takes the learner through the fundamentals, including the conceptual framework, key terms, and rules on financial interests and relationships with an attest client; employment, family, business, and other associations with an attest client; breaches of independence; and an overview of the rules for nonattest services, including fundamental concepts, general requirements and the specific services addressed in the AICPA independence standards.
$50.00