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.

• Recall the AICPA Professional Code of Conduct.
• Distinguish between the difference in independence and conflicts of interest.
• Identify common threats to independence.
• Recognize the affiliate entity rules in a benefit plan environment and related resources.

Speaker(s):

• Melissa G. Critcher, CPA, Owner, Melissa G. Critcher,CPA,PC
• Gabriel T. O'Keefe, CPA, Partner, Plante Moran