Description

Independence is a rapidly evolving, complex, and nuanced area.  In this session, we will provide an overview of independence requirements for audit clients including discussion of AICPA independence standards and impact of the 2018 GAO Yellow Book. 

Learning Objectives:

• Implement new changes to GAGAS and AICPA independence standards.
• Identify threats and apply safeguards when evaluating independence.

Speaker(s):

• Elaine M. Cahoon, CPA, CGFM, CISA, Director, KPMG

Category: Concurrent Session (Online)