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EBP2327. Independence Considerations in Today's World

This session will serve as a refresher of the professional standards related to auditor independence. It will examine some of the differences between AICPA, SEC and DOL guidance. We will also discuss the DOL Interpretive Bulletin that was released in September 2022, as well as other independence considerations when performing audits of ERISA plans.

NOTE: Individuals are encouraged to consult their state board of accountancy ethics requirements guidelines to determine if the session meets their state(s) ethics CPE requirements.


Learning Objectives:

  • Recall the Code of Professional Conduct guidance for independence
  • Distinguish the independence guidance between AICPA, SEC and DOL regulations
  • Identify challenges to independence guidance posed by various documents that clients or other organizations ask CPAs to sign.
Date/Time
CPE Credits
1.0
NASBA Field of Study
Taxes
Level
Intermediate
Prerequisites
3-4 years in the profession
Advanced Preparation
None
Session Tags
Audit
Taxes