This session will focus on the SEC, PCAOB and AICPA rules concerning auditor independence and non-audit services. These rules have been the focus of several high profile enforcement cases by the SEC and PCAOB and both regulatory agencies have announced a continuing high degree of attention to these matters. Given the rapid expansion by audit firms into advisory and consulting services, these rules require more attention than ever before.

Additionally the session will discuss permitted tax services and how to assess when an otherwise permitted service is delivered in a way that creates a violation of the four over-arching principles of independence.

The audience should be familiar with the basic framework of the auditor independence rules and should be involved with audits that require SEC independence and are subject to PCAOB inspection.

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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