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AICPA & CIMA 2021 Governmental & Not-For-Profit Training Program

GOV2126 - Independence in the SLG environment


Oct 26, 2021 2:25pm ‐ Oct 26, 2021 3:15pm


Standard: $49.00

Description

The AICPA Professional Ethics Executive Committee issued the State and Local Government Client Affiliates interpretation, and the related Implementation guide, to provide guidance to auditors of state and local government entities in evaluating affiliates of those entities. This session will go through an overview of the revised interpretation, discuss examples of how affiliates would be evaluated using this interpretation, and discuss the tools to assist in the evaluation.

Learning Objectives:
  • Identify changes introduced in the revised interpretation
  • Determine how the new standard impacts identified affiliates of state and local government entities
  • Apply new independence standards to state and local government entity audits

Speaker(s):

​Speaker - Virtual(s):

Category: Concurrent Session Onsite and Online

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