Self-Study Courses for Public Accounting Professionals

Make sure you have the information you need to comply with important ethics and independence requirements. Our courses are interactive and provide relevant examples and case studies that illustrate the rules.

We offer the following self-study courses in professional ethics and auditor independence in "traditional" 50-minute (1 CPE credit) and "nano" 10-minute (0.2 CPE credit) increments that let you fit learning into your busy schedule.

Audit Conduct + Prolaera

Audit Conduct has partnered with Prolaera, a technology firm focused on the accounting profession, which provides a learning management system (LMS), CPE and compliance tracking capabilities, and much more. 

Click this video to learn more about the courses we offer and how to access them.

Self-Study Course Topics

Independence in Plain English - AICPA

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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.

Credits:  0.2 to 3 CPE credits are available

Independence in Plain English - SEC and PCAOB

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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.

Credits:  0.2 to 1 CPE credit is available

Independence in Plain English - Other Standards and Regulations

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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.

Credits:  0.2 to 1 CPE credit is available

Professional Ethics for Members in Public Practice (PEMPP)

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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.

Credits: 0.2 to 2 CPE credits are available

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:

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