Independence in Plain English - SEC and PCAOB

An overview of the SEC and PCAOB independence rules,  including fundamental concepts, general requirements, nonaudit  services, audit committee communications and services pre-approval, fee arrangements, financial interests and relationships, and business and employment relationships with audit clients.

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NANO Learning

NANO Courses take approx. 10 minutes to complete and are worth 0.2 credits

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SELF STUDY

Self-Study Courses take approx. 50 minutes to complete and are worth 1.0 credit

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BUNDLES

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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.

NANO Learning

DELIVERY METHOD
Nano Learning
CREDITS
0.2

IND-16 SEC AND PCAOB: Overview and Fundamentals

Provides an overview of the fundamental concepts underlying the SEC and PCAOB independence rules.

OBJECTIVES
After completing this course, you will be able to identify the basic elements of the SEC and PCAOB independence rules, including key terms.
Target AUDIENCE
Professionals who need to understand the application of SEC and PCAOB independence rules to audit and other attestation engagements.
COURSE LEVEL

Basic

PREREQUISITES

None

ADVANCED PREPARATION

None

$10.00

REGISTER
DELIVERY METHOD
Nano Learning
CREDITS
0.2

IND-17 SEC AND PCAOB: Financial Interests and Relationships

Provides an overview of the SEC and PCAOB independence rules related to financial interests and relationships with audit clients.

OBJECTIVES
After completing this course, you will be able to recognize the SEC & PCAOB independence rules that apply to investments in and other financial relationships with audit clients.
Target AUDIENCE
Professionals who need to understand the application of SEC and PCAOB independence rules to audit and other attestation engagements.
COURSE LEVEL

Basic

PREREQUISITES

IND-16  SEC AND PCAOB Overview and Fundamentals

ADVANCED PREPARATION

None

$10.00

REGISTER
DELIVERY METHOD
Nano Learning
CREDITS
0.2

IND-18 SEC AND PCAOB: Employment and Business Relationships

Provides an overview of the SEC and PCAOB independence rules related to employment and business relationships with audit clients.

OBJECTIVES
After completing this course, you will be able to identify the types of employment and business relationships with audit clients and others that impair your independence.
Target AUDIENCE
Professionals who need to understand the application of SEC and PCAOB independence rules to audit and other attestation engagements.
COURSE LEVEL

Basic

PREREQUISITES

IND-16  SEC AND PCAOB Overview and Fundamentals

ADVANCED PREPARATION

None

$10.00

REGISTER
DELIVERY METHOD
Nano Learning
CREDITS
0.2

IND-19 SEC AND PCAOB: Nonaudit Services

Provides an overview of the SEC and PCAOB independence rules related to nonaudit services provided to audit clients.

OBJECTIVES
After completing this course, you will be able to identify the SEC and PCAOB independence rules that apply to nonaudit services performed for audit clients.
Target AUDIENCE
Professionals who need to understand the application of SEC and PCAOB independence rules to audit and other attestation engagements.
COURSE LEVEL

Basic

PREREQUISITES

IND-16  SEC AND PCAOB Overview and Fundamentals

ADVANCED PREPARATION

None

$10.00

REGISTER
DELIVERY METHOD
Nano Learning
CREDITS
0.2

IND-20 SEC AND PCAOB: Audit Committee Communications and Other Rules

Provides an overview of the SEC and PCAOB independence rules related to audit committee communications, services pre-approval, fees, indemnification, and audit partner rotation.

OBJECTIVES
After completing this course, you will be able to recall key elements of the SEC and PCAOB independence rules that apply to audit committee communications, services pre-approval, fees, indemnification, and partner rotation.
Target AUDIENCE
Professionals who need to understand the application of SEC and PCAOB independence rules to audit and other attestation engagements.
COURSE LEVEL

Basic

PREREQUISITES

IND-16  SEC AND PCAOB Overview and Fundamentals

ADVANCED PREPARATION

None

$10.00

REGISTER

QAS Self Study

DELIVERY METHOD
QAS Self-Study
CREDITS
1

IPE-04 Independence in Plain English: SEC & PCAOB

Provides an overview of the SEC and PCAOB independence rules, including fundamental concepts, general requirements, nonaudit services, audit committee communications and services pre-approval, fee arrangements, financial interests and relationships, business and employment relationships with audit clients.

OBJECTIVES
After completing this course, you will be able to: (i) identify the fundamental concepts and terms in the SEC and PCAOB independence rules; (ii) recognize the rules applicable to financial interests and relationships; (iii) identify the types of employment and business relationships that impair independence; (iv) identify the rules applicable to services performed for audit clients and their affiliates; and (v) recall the key elements of the rules for audit committee communications, services pre-approval, fees, indemnification of the audit firm and partner rotation.
Target AUDIENCE
Professionals who need to understand the application of SEC and PCAOB independence rules to audit and other attestation engagements.
COURSE LEVEL

Basic

PREREQUISITES

None

ADVANCED PREPARATION

None

$40.00

REGISTER

Bundles

DELIVERY METHOD
Nano Learning
CREDITS
1

SEC/PCAOB Independence in Plain English (IND-16-20)

Provides an overview of the SEC and PCAOB independence rules, including fundamental concepts, general requirements, nonaudit services, audit committee communications and services pre-approval, fee arrangements, financial interests and relationships, business and employment relationships with audit clients.

$40.00

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