Auditor Independence Webinars

Learn the fundamentals, advance your knowledge, and stay current with the latest auditor independence rules. Our webinars are tailored to all knowledge levels; from basic to advanced and everything in-between. Our live, interactive webinars cover the AICPA, SEC, PCAOB, GAO, and International (IESBA) independence rules in areas such as nonaudit (consulting) services, business relationships, employment, financial, and family relationships, fee arrangements, audit committee communications, 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. 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

September 15, 2021
1pm ET

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:
1 CPE credit
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:
Regulatory Ethics
Prerequisites:
None
Advanced Preparation:
None
PROGRAM LEVEL:
Basic
Delivery Method:
Group Internet Based
$50
Register
September 16, 2021
1pm ET

AICPA Independence: Nonattest Services 2

Designed for professionals building on an existing base of independence knowledge, this webinar uses case studies and illustrations to examine various types of advisory ("nonattest") provided to an attest client services to determine whether they would be permissible under AICPA independence rules. This session will also focus on the application of rules to services performed for affiliates of financial statement attest clients.

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:
Professionals who need an in-depth knowledge of the independence rules for nonattest services
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
$60
Register
October 7, 2021
1pm ET

AICPA Independence: New & Revised Rules

This webinar updates you on the latest new and revised AICPA independence rules affecting your firm's engagements (for example, staff augmentation, information system services, and state and local government affiliates). You will learn how to apply these independence interpretations using case studies and illustrations.  

After completing this course, you will be able to:

  • Apply the latest AICPA independence interpretations to information system services and state and local government affiliates, and
  • Determine when a staff augmentation arrangement may be permissible.

Credits earned:
1.5  CPE credits
Credit Note:
Who should attend:
Professionals who need to understand the new and revised 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
$ 75
Register
November 11, 2021
12:30pm ET

SEC & PCAOB Independence: Rule 2-01 Revisions

This webinar explores the recent revisions to Rule 2-01, Qualifications of Accountants, which are effective June 9, 2021. Topics explored through case studies and illustrations include revised definitions of affiliate of the audit client and investment company complex, audit and professional engagement period, the new transition framework applicable to certain audit client mergers and acquisitions, changes to the business relationships rule, and revised rules for some loans held by covered persons and their immediate family.

After completing this course, you will be able to:    

• Apply recently revised definitions in the SEC rules applicable to affiliate relationships,

• Identify the conditions firms need to satisfy to apply the new transition framework, and

• Determine new types of personal loans a covered person and his or her immediate family may have with an audit client.

Credits earned:
1.5  CPE credits
Credit Note:
Who should attend:
Professionals who need to understand the latest developments in the SEC independence rules
Field of Study:
Regulatory Ethics
Prerequisites:
Basic understanding of SEC Rule 2-01, Qualifications of Accountants
Advanced Preparation:
None
PROGRAM LEVEL:
Update
Delivery Method:
Group Internet Based
$75
Register
December 1, 2021
11am 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 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
$ 60
Register