Self-Study Video

Regulatory Ethics – Independence (Self-Study Video)

1 Credits: Regulatory Ethics


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Regulatory Ethics – Independence (Self-Study Video)

Self-Study Video
Course Level
CPE Credits

1 Credits: Regulatory Ethics

Course Description

CPAs in public practice must maintain a keen awareness of independence in their actions as well as their public appearance.  This session guides practitioners through the AICPA Code of Professional Conduct to aid in this effort.   A detailed discussion of nonattest services is covered including comparisons between standards pronounced by the AICPA and the SEC.

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Learning Objectives

Upon completing this course you will be able to:

  • Identify the correct sequence of steps contained in the AICPA Conceptual Framework for Independence.
  • Recall typical non attest services CPAs provide and instances in which independence is impaired according to standards pronounced by the AICPA.
  • Recall the difference in independence standards between the AICPA versus those pronounced by the SEC.
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Course Specifics

Course ID
Revision Date
February 22, 2024


Advanced Preparation


Compliance Information

NASBA Provider Number: 103220

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

Frank Castillo

Frank Castillo is a nationally acclaimed CPA, author & instructor. His body of published work includes over 300 video and text based courses addressing technical and personal challenges modern day accountants face.  Frank has traveled extensively across this great country providing tailored consulting services for professional athletes, performing artists, business mavericks, and dedicated licensed professionals.