Independence Standards Course Offered on CD-ROM


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.

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VIDEO

Excel walk-through: Sparklines

Want to liven up your spreadsheets with some color and graphical elements? Kelly L. Williams, CPA, Ph.D., shows how to use Excel sparklines, which illustrate data trends and patterns via small charts that fit in a single Excel cell.