Independence technical overview
After completing this course, the learner should be able to:
- Identify independence rules from the American Institute of Certified Public Accountants (AICPA)
- Recognize independence rules from the Securities and Exchange Commission (SEC) and the Public Company Accounting Oversight Board (PCAOB)
- Identify the IRS independent tax return preparer rules
- Recognize independence rules from the International Federation of Accountants (IFAC) and International Ethics Standards Board for Accountants (IESBA)
Michael Brown is the National Manager of Faculty & Distance Learning with Becker Professional Education and has extensive experience in public accounting, corporate accounting and education. Michael started out his career with Ernst & Young in their Atlanta assurance practice working with clients in manufacturing, financial services and retail. Following that, Michael spent several years in corporate accounting, gaining experience as a controller in both the real estate and service fields. Michael draws on both the variety of experience and variety of industries as he transitioned to education with Becker. As the National Manager of Faculty & Distance Learning with Becker, Michael has overall responsibility for managing Becker’s live and online faculty in the United States as well as directly managing instructors in the Northeastern US, including Washington, Philadelphia, New York and Boston. Michael also loves to be in the classroom himself, teaching Auditing, Financial Accounting and Information Technology in Becker’s Philadelphia classrooms. Beginning in 2013, Michael became a National Instructor, appearing on the Auditing lectures and in 2014 on the Business lectures as well. Mike graduated from the University of Virginia with a Bachelor of Science in Commerce and a Master of Science in Accounting. He is a licensed CPA in the State of Pennsylvania and is a member of the Pennsylvania Institute of Certified Public Accountants. He serves as co-chair of the Schools & Colleges Relations Committee in the Greater Philadelphia Chapter of the PICPA. He was also selected as a member of the 2010-2011 class of "40 Under 40: PICPA Members to Watch".
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