This nano course provides an overview of the independence rules that CPAs must follow. It defines independence in fact and appearance and highlights common situations that can impair independence. Learners will understand how to evaluate relationships and services to ensure compliance with ethical standards.
This nano is available with
NO ADDITIONAL FEE if you have an active
all access membership or
ethics membership or can be purchased for
$5.00!
| Instructor: | CPE Depot |
| Course No: | ETH-IND-N10925 |
| Recommended CPE: | 0.20 |
| Delivery Method: | Nano Learning |
| Level of Knowledge: | Basic |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Nano Learning
Regulatory Ethics
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Learning Objectives
- Determine if a situation could impair a CPA’s independence and how to respond.