Self-Study Courses
Self-study courses on ethics and independence that are available in one-hour (50 minute) or “nano” (10 minute) lengths. Courses can also be taken as a program, such as AICPA Independence in Plain English-Basic Curriculum, to obtain a broad understanding of the rules issued by the American Institute of Certified Public Accountants (AICPA). Other programs will address the:
AICPA Code of Professional Conduct (topics other than independence)
Independence rules of the Security and Exchange Commission (SEC) and 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 issues by the International Ethics Standards Board for Accountants (IESBA)
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