Description

This session will provide an overview of independence requirements for audit clients.

Learning Objectives:

1. Recall the independence requirements under AICPA Code of Professional Conduct and GAO Yellow Book.
   
2. Apply the conceptual framework to independence by identifying and evaluating threats and applying safeguards when required.

Speaker(s):

• Elaine M. Cahoon, CPA, CGFM, CISA, Senior Manager, KPMG, LLP
• Nancy Miller, CPA, KPMG