The AICPA is introducing Independence, a CD-ROM CPE course that reviews the Institute’s authoritative literature on independence standards, including newly issued SECPS requirements; SEC independence regulations; and Independence Standards Board standards.
The six-hour interactive course features testing and review modules, an extensive reference section, a glossary of key terms, links to relevant Web sites, an option for sending questions to the AICPA by e-mail and access to downloadable updates. The course’s reference section includes AICPA rule 101 and related interpretations 01 through 14; ethics rulings on independence, integrity and objectivity, as applicable (ET 191); SEC rule 2–01 on qualifications of accountants; SEC sections 601 and 602 of the Codification of Financial Reporting Policies; SECPS independence quality controls; and ISB Standards nos. 1 and 2.
The AICPA recommends that six hours of CPE credit be granted to those completing the course (product no. 739035), which can be ordered by calling 1-888-777-7077. The cost to members is $89; to nonmembers, $109.