Self-Study Courses

Self-study courses on ethics and auditor independence that are available in one hour (50 minute) or “nano” (10 minute) lengths. Courses can also be taken as a program to obtain a broad understanding of the profession's standards and regulations.

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AICPA Independence in Plain English - Basic Curriculum

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‍Professional Ethics for Members in Public Practice (topics other than auditor independence)

Independence Rules of the Securities and Exchange Commission (SEC) & Public Company Accounting Oversight Board (PCAOB)

Independence Rules of Other Regulators, such as the Government Accountability Office (GAO) and Department of Labor (DOL)

International Independence Standards issued by the International Ethics Standards Board for Accountants (IESBA)

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