With a particular focus on employee benefit plan audit considerations, this session will provide an overview of the AICPA Professional Code of Conduct and affiliate independence rules. After attending this session, attendees will be positioned to:
• Understand the AICPA Professional Code of Conduct
• Describe the difference between independence and conflicts of interest
• Identify common threats to independence
• Be familiar with the affiliate entity rules in a benefit plan environment and related resources
NOTE: The session will meet AICPA Ethics CPE requirements; individuals are encouraged to consult their state ethics requirements to determine if the session meets individual state CPE requirements.