Independence: Historical Insights and Todays Rules

$69.00

This course will be an overview of:

Well-developed accounting standards and independent audits have helped make the U.S. capital markets a national asset.
Because auditor objectivity is crucial to investor confidence, regulators and others become concerned when they perceive actions that may impair, or appear to impair, independence.
That’s why accounting compliance in today’s business world demands a solid understanding of the most current ethics rules relating to independence, no matter the regulatory body.

WE RECOMMEND USING GOOGLE CHROME

Field of Study:

Regulatory Ethics

Credit(s):

NASBA: 3.5

Course ID:

NASBA: 39013/45398

Instructor(s):

Allison McLeod

Course Format:

On Demand

Prerequisites:

None

Advanced Preparation:

None

Knowledge Level:

Basic

Publication Date:

07/31/2025

Planned Expiration:

07/31/2026

Provider:

Becker Professional Education

Learning objectives

After completing this course, the learner should be able to:

Recognize the ethical standards of the accounting profession, including the independence rules of the Public Company Accounting Oversight Board (PCAOB)
Recognize the ethical standards of the accounting profession, including the independence rules of the American Institute of Certified Public Accountants (AICPA)
Recognize the ethical standards of the accounting profession, including the independence rules of the Securities and Exchange Commission (SEC)
Recognize the ethical standards of the accounting profession, including the independence rules of the Government Accountability Office (GAO)
Recognize the ethical standards of the accounting profession, including the independence rules of the Employee Retirement Income Security Act (ERISA)

A Becker Professional Education 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: www.nasbaregistry.org

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823