Auditor Independence Webinars

Learn the fundamentals, advance your knowledge and stay current with the latest auditor independence rules. Our webinars are tailored to those who need basic, intermediate, or advanced knowledge of independence rules and principles. We also offer courses for non-CPA professionals entering the profession for the first time, audit committee members, and CPAs needing a refresher course.

We offer several webinars covering the AICPA, SEC/PCAOB, GAO and International (IESBA) independence rules in areas like nonattest services, hot topics (including technology-related services), recent rule revisions, and improving independence compliance.


NASBA Registry

Audit Conduct, LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors (live and Internet-based learning). State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

Upcoming

January 8, 2021
4 pm ET

SEC & PCAOB Independence: Rule Revisions 2

This webinar updates you on the latest SEC and PCAOB independence rules revisions impacting your engagements, which you will learn using case studies and illustrations.

After completing this course, you will be able to:  

  • Apply the revised SEC and PCAOB independence rules, and
  •  Identify relevant considerations in evaluating independence under the SEC’s general standard.   
Credits earned:
1.5  CPE credits
Credit Note:
Who should attend:
CPAs and others who need current knowledge of the SEC and PCAOB independence rules
Field of Study:
Regulatory Ethics
Prerequisites:
Knowledge of the SEC and PCAOB independence rules
Advanced Preparation:
None
PROGRAM LEVEL:
Intermediate
Delivery Method:
Group Internet Based
Register
January 12, 2021
4 pm ET

International Independence: Nonassurance Services

In this webinar, you will learn about the international independence standards for performing nonassurance services in the International Code of Ethics for Professional Accountants, including International Independence Standards (International Code).  Topics to be discussed include application of the conceptual framework and specific provisions for providing nonassurance services to audit clients.

After completing this course, you will be able to:    

• recall the basic precepts in the International Code for providing nonassurance services to audit clients, and

• identify the independence provisions applicable to your nonassurance engagement.

Credits earned:
1.5  CPE credits
Credit Note:
Who should attend:
Professional accountants and others who need current knowledge of international independence standards for performing nonassurance services for audit clients
Field of Study:
Regulatory Ethics
Prerequisites:
None
Advanced Preparation:
None
PROGRAM LEVEL:
Overview
Delivery Method:
Group Internet Based
Register
January 20, 2021
4 pm ET

AICPA Independence: Nonattest Services 2

This webinar uses case studies to illustrate various nonattest services provided to an attest client, including certain affiliates of financial statement attest clients, to determine permissibility under AICPA independence rules.

After completing this course, you will be able to:

  • Identify services and activities that create self-review, management participation or advocacy threats to independence, and
  • Apply the conceptual framework to assess whether safeguards adequately reduce threats to independence.
Credits earned:
1.5  CPE credits
Credit Note:
Who should attend:
CPAs and others who need an in-depth knowledge of the independence rules and their application
Field of Study:
Regulatory Ethics
Prerequisites:
Understanding of AICPA independence rules for performing nonattest services
Advanced Preparation:
None
PROGRAM LEVEL:
Intermediate
Delivery Method:
Group Internet Based
Register
February 4, 2021
3 pm ET

AICPA Independence: Hot Topics

This webinar updates you on the latest AICPA independence rules affecting your engagements (for example, leases with attest clients, staff augmentation, information system services and assisting clients with new accounting standards). You’ll learn how to apply these independence interpretations using case studies and illustrations.

After completing this course, you will be able to:

• Apply the latest independence interpretations to leases with attest clients and technology-related services, and

• Distinguish between the types of permissible and impermissible assistance you may provide an attest client that is adopting a new accounting standard.

Credits earned:
1.5  CPE credits
Credit Note:
Who should attend:
CPAs and others who need a good understanding of AICPA independence rules
Field of Study:
Regulatory Ethics
Prerequisites:
Basic understanding of the AICPA independence rules
Advanced Preparation:
None
PROGRAM LEVEL:
Update
Delivery Method:
Group Internet Based
Register
February 10, 2021
4 pm ET

SEC & PCAOB Independence: Rule Revisions 1

This webinar provides an overview of revisions to the SEC and PCAOB independence rules. You will learn about the changes made to SEC Rule 2-01 and the PCAOB rules in 2020, including changes to key definitions and other elements of the rules.

 

After completing this course, you will be able to:  

·        Recognize changes to the SEC and PCAOB independence rules, and

·        Recall the impact of recent changes to SEC Rule 2-01.

Credits earned:
1 CPE credit
Credit Note:
Who should attend:
CPAs and others who need current knowledge of SEC and PCAOB independence rules
Field of Study:
Regulatory Ethics
Prerequisites:
None
Advanced Preparation:
None
PROGRAM LEVEL:
Overview
Delivery Method:
Group Internet Based
Register
February 18, 2021
3 pm EST

AICPA Independence: Nonattest Services 1

In this webinar, 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.  

After completing this course, you will be able to:    

• recall the AICPA’s general requirements for providing nonattest services to attest clients, and

• identify the independence rules and regulations applicable to your client.


Credits earned:
Credit Note:
Who should attend:
CPAs and others who need current knowledge of independence requirements when performing nonattest services for attest clients
Field of Study:
Prerequisites:
None
Advanced Preparation:
None
PROGRAM LEVEL:
Basic
Delivery Method:
Group Internet Based
Register
March 19, 2021
1 pm ET

GAO Independence Rules: Nonaudit Services

This webinar provides an overview of the nonaudit services provisions of the 2018 Government Auditing Standards (GAS) or“Yellow Book”.  Primary focus will be on recent revisions to the rules applicable to financial statement preparation and other accounting services, the overarching requirements for performing nonaudit services, including the conceptual framework approach, and documentation needed to support independence evaluations.  

After completing this course, you will be able to:  

  • Identify the GAO independence requirements, and
  • Recall the elements of the GAO Conceptual Framework Approach to Independence.

Credits earned:
1.5  CPE credits
Credit Note:
Who should attend:
Professionals employed in auditing firms who need to understand the application of the GAO independence standards
Field of Study:
Regulatory Ethics
Prerequisites:
None
Advanced Preparation:
None
PROGRAM LEVEL:
Overview
Delivery Method:
Group Internet Based
Register
March 25, 2021
4 pm ET

Improving Independence Compliance

Designed for professionals responsible for their firm's quality control over independence compliance, this webinar explores various techniques for enhancing awareness, communications and documentation of independence matters.

After completing this course, you will be able to:

• Identify ways to promote greater awareness of independence requirements, and

• Determine methods for enhancing training, communication and documentation of independence matters.

Credits earned:
1 CPE credit
Credit Note:
Who should attend:
CPAs and others responsible for their firms' quality control over auditor independence
Field of Study:
Auditing
Prerequisites:
Understanding of AICPA or other quality control standards relating to independence compliance
Advanced Preparation:
None
PROGRAM LEVEL:
Intermediate
Delivery Method:
Group Internet Based
Register