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Self-Study CPE
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Cost Free   CPE Credits 1.5 hours   Subject Area Auditing  Course Level Basic  Instructional Method Group Internet Based  Prerequisites None  Advanced Preparation None  Who should attend? CFO / Controller
CPA - small firm
CPA - medium firm
CPA - large firm
Series: CFOs and Controllers 
Course Description

This 90 minute course will focus on defining the audit client, including a series of examples of how the audit client and affiliate rules operate for both AICPA and SEC independence purposes and when the "not subject to audit" exception permits the delivery of otherwise prohibited services to affiliates of the audit client.

This course will also explain the application of PCAOB Rules to some, but not all audit clients subject to SEC independence and explain when the independence rules begin to apply for new clients or existing client undertaking public offerings. A case study regarding an enforcement action concerning new client acceptance and improper identification of affiliates of the audit client will be discussed.


Jay Bornstein

Jay M. Bornstein, CPA
Independent Accounting Consultant
(215) 947-3125

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Jay M. Bornstein, CPA is a retired Big 4 partner who worked in EY’s auditor independence group for 9 years writing policies, assisting engagement teams and representing the firm and its clients in dealings with the SEC related to independence matters. Jay is a frequent writer and lecturer on auditor independence matters. Prior to his work on auditor independence Jay served as a tax partner for 30 years in EY’s Philadelphia office where he assisted publicly traded clients primarily in the retail and casino gaming industry.

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Frequently Asked Questions
  • To receive CPE credit for the event, you must register for the webcast prior to the start of each program.
  • CPE is available to all eligible participants within 24 hours of each webinar.
  • Multiple attendees: In order to receive CPE for multiple attendees, ensure that at least one person signs up for the webinar. At the completion of the webinar a proctor form is provided. Alternatively, you may also login to your account following the webinar and click on the MY ACCOUNT button where you will find a link to the proctor letter.


NASBA Approved (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: 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

About Our Presenter

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I currently advise companies on mergers and acquisition transactions typically serving as an intermediary between company executives and retained due diligence or tax structuring advisors. I am also currently assisting companies on income tax accounting and financial statement tax related disclosures. I have also consulted and advised on auditor independence matters assisting Firms with meeting regulatory requirements.