Mobile Edition

Preserving Independence and Otherwise Complying with the New AICPA Code of Professional Conduct (4172963E)

Date:Tuesday, January 23, 2018
Time:3:30 PM - 7:00 PM
(Registration at 3:00 PM)
Facility:Webcast or Webinar, Online
CPE Credit:4.0 Technical Business
Instructor: Mark Dauberman
Vendor:California CPA Education Foundation
Course Level:Overview
Early Bird Price:$120.00 FICPA Members, $180.00 Non-Members


The AICPA Code of Professional Conduct has undergone significant changes in the past few years—and there are additional changes that are effective as of 2016, to coincide with the effective date of SSARS No. 21. Among other changes, the Code provides separate sections for CPAs in public practice, CPAs in industry and for CPAs who may not be working in such a capacity, including educators. It also introduces two conceptual frameworks for the CPA to apply, one in relation to the overall Code of Conduct and one specifically related to the evaluation of independence.

Examine a CPA's independence when performing nonattest services for an attest client and the recently redefined types of activities and services that impair a CPA's independence. Learn about the seven potential threats to independence; the means of evaluating when those threats exceed an acceptable level; how to identify and evaluate existing safeguards; and how to develop additional safeguards.

Finally, we'll address how a CPA might document compliance with ethical requirements to enhance the CPA's system of quality control and satisfy peer reviewers.

  • Recognize applicable ethical conceptual frameworks for CPAs in public practice and in industry, and how to apply judgement in determining when a violation has occurred.
  • Identify specific nonattest services and the types of services that impair independence.
  • Recognize when independence is preserved when performing allowable, nonattest services.
  • Recognize existing independence safeguards and determine any additional safeguards.

Major Topics:
  • Recent codification of the AICPA Code of Professional Conduct
  • Conceptual frameworks associated with the new Code for CPAs in public practice and in industry
  • Types and characteristics of nonattest services that may not be performed by a CPA without impairing independence in relation to the client
  • Seven threats to independence resulting from a CPA's relationship with a client.

Who Should Attend:

Public practice or industry CPAs who wish to understand and comply with the newly revised AICPA Code of Professional Conduct with an emphasis on the CPA's independence.


Advanced Preparation:


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Registration Status: CLOSED - Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.