An introduction to AICPA independence rules that takes the learner through (i) the fundamentals, including the conceptual framework and key terms; (ii) rules on financial interests and relationships, and employment, family, business, and other associations with an attest client; (iv) breaches of independence; and (v) rules for nonattest services, including fundamental concepts, general requirements and specific services addressed in the AICPA independence standards.

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.

An overview of independence rules applicable to audits and other attestation services provided to certain employee benefit plans,  financial institutions, insurance companies, federally funded entities, and entities subject to international independence standards.

An overview of the AICPA Code of Professional Conduct, including the Conceptual Framework approach, and the AICPA Code's interpretations on conflicts of interest, preparing and reporting information, fee-related issues, confidential client information, and other ethical issues.  

Note: These courses do not include a review of the auditor independence rules.