Breadcrumb CPE CPE Course Catalog Government Ethics and Independence Government Ethics and Independence $49.00 This course will be an overview of: Rules that govern ethical behavior and independence in the government environment Field of Study: Regulatory Ethics Instructor(s): Timothy F. Gearty Credit(s): 2.00 Course Format: On Demand Prerequisites: 4 to 7 years of governmental accounting or audit experience Course ID: 9212/10213 Delivery Method: Audio Knowledge Level: Intermediate Advanced Preparation: None Publication Date: 09/11/2019 Planned Expiration: 10/30/2020 Provider: Becker Professional Education Learning Objectives: After completing this course, the learner should be able to: Define business ethics. Recognize the ethical principles under the AICPA and Generally Accepted Government Auditing Standards (GAGAS). Identify ethical rules—public interest, independence, professional judgment, and quality control. Identify non-audit services that fall outside of the current ethics and independence rules—e.g., payroll services, appraisal, and valuation services. Define other accounting ethics sources—e.g., Institute of Management Accountants (IMA), Government Finance Officers Association of the United States and Canada (GFOA).