Course Topics:
- Identify and recognize independence rules from the American Institute of Certified Public Accountants (AICPA).
- Identify and recognize independence rules from the U.S. Government Accountability Office (GAO).
- Identify and recognize independence rules from the Securities and Exchange Commission (SEC) and the Public Company Accounting Oversight Board (PCAOB).
- Recognize independence rules from the International Federation of Accountants (IFAC).
- Recognize the IRS independent tax return preparer rules.
Estimated Time: 45 minutes
- Teacher: Miguel Serrano