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Independence Requirements for CPAs  

CATEGORY: Ethics
COURSE ID: CPINDI, VERSION 2.00
(106)
Online & Mobile, Download
8 CPE Credits
Level: Basic

Independence standards affect a CPA in performing a variety of professional services for a client whenever the CPA also performs audit and other attest-related services (i.e., reviews) for the client. Certain high-profile fraudulent cases have heightened the public's awareness of how important auditor independence is in the performance of various engagements. In audits conducted according to generally accepted auditing standards (GAAS), or the standards of the Public Company Accounting Oversight Board (PCAOB), audit teams are charged with the duty of giving reasonable assurance that their client's financial statements are free of material misstatement (whether caused by error or fraud).

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