Description
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.
(1) Recall the AICPA Professional Code of Conduct
(2) Distinguish between the difference in independence and conflicts of interest
(3) Identify common threats to independence
(4) Recognize the affiliate entity rules in a benefit plan environment and related resources
Speaker(s):
