NAA2420. Evaluating Independence under the AICPA Code

This session will cover hot topics including nonattest services, fee dependency, simultaneous employment, and private equity investments in firms. Using case scenarios, the session will also explore how to evaluate the impact relationships have on independence when the code does not provide specific guidance.

Learning Objectives:

• Determine guidance in applying the appropriate level of professional judgment during independence evaluations, including best practices that you could consider.
• Apply your knowledge of new and emerging topics, including how the Online Ethics Library can help you with your evaluations.