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Are You Independent When You Need To Be? Understanding Recent Changes to the AICPA Code of Professional Conduct

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Before starting this self study program, please go through the instructional document.


  • The AICPA Code of Professional Conduct
    17 mins
  • Preamble and Responsibilities
    21 mins
  • Objectivity and Independence
    24 mins
  • Independence & the Performance of Nonattest Services
    37 mins
  • Prohibited Services
    55 mins
  • Bookkeeping, Payroll, & Other Disbursements
    61 mins
  • Financial Statement Preparation & Conversion of Cash to Accrual
    74 mins
  • A Risk Based Approach to Evaluating Independence
    86 mins
  • Management Participation
    94 mins
  • Evaluating Threats
    97 mins
  • Breaches of Independence Interpretations
    99 mins
  • Consequences of a Breach
    100 mins

Course Description

The AICPA Code of Professional Conduct (Code) was revised, effective December 31, 2014, with certain provisions effective one year later to coincide with the effective date of SSARS 21. The latter, which were some of the most significant changes, related to independence when performing non attest services for attest clients.  As a result, a CPA may have unknowingly impaired independence leading to a possible modified peer review report or, in some circumstances, increased liability.

This course will review the major revisions to the content and structure of the Code, enabling the CPA to easily navigate through it and address any ethical issues as they arise.  Changes affecting the accountant’s independence will be emphasized, providing a step-by-step process for assuring independence and for developing appropriate documentation.

Highlights of the webinar :

  • Responsibilities
  • Public interest
  • Integrity
  • Objectivity and independence
  • Due care
  • Scope and nature of services

Learning Objectives

  • To recall the revised AICPA Code of Professional Conduct.
  • To identify which non-attest services will impair independence and which may be performed for attest clients.
  • To identify how to evaluate threats to independence when more than one nonattest service is performed for a single attest client.
  • To recognize the way of applying a risk-based approach for evaluating independence.
  • To recognize the approach for documenting the performance of non-attest services to demonstrate that independence has not been impaired.

Who Should Attend?

  • Accountant
  • Accounting Managers
  • Accounting Practice Owners
  • Accounts Director
  • Chief Accounting Officer
  • CPA (Industry)
  • CPA - Large Firm
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Entrepreneurial CPA
  • Senior Accountant
  • Staff of Accounting Firm
  • Tax Accountant (Industry)
  • Young CPA







Great Speaker and webinar.


I thought the knowledge the presenter had was excellent