Maintaining Your Independence

1 Credits: Regulatory Ethics


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Maintaining Your Independence

Course Level
CPE Credits

1 Credits: Regulatory Ethics

Course Description

Independence is one of the most important aspects in all areas of financial reporting. It is interesting to note that none of us are ever truly independent. The key is being aware of the issues which could impair your judgement.

In this course, Jeff Sailor will bring his truly unique presentation style to explain the importance of maintaining your independence along with covering the most important independence issues found in the AICPA Code of Professional Conduct.

In addition, Jeff will include a lot of humor to keep you awake and reinforce the material.

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Learning Objectives

Upon completion of this course, participants will be able to:

  • Define independence
  • Describe the requirements for independence in financial reporting
  • Identify the seven threats to independence
  • Describe the independence issues found in the AICPA Code of Professional Conduct
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Course Specifics

Course ID
Revision Date
November 10, 2022


Advanced Preparation


Compliance Information

NASBA Provider Number: 103220
IRS Ethics Credits: 0
CTEC Ethics Credits: 0

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

Jeff Sailor Headshot

Jeff Sailor, CPA, received a master’s degree in accounting from the University of Florida. Upon graduation, he joined the auditing staff at Peat Marwick in Jacksonville, Florida, where he worked on a large number of national accounts. Jeff has managed his own accounting firm in Ocala, Florida, since 1984. During that time, he has also developed unique auditing approaches and auditing software. Since 1992, Jeff has been teaching accounting and auditing courses he developed to combat traditional “boring CPE.” Using a variety of creative teaching methods sprinkled with humorous video spoofs, Jeff is able to combine his in-depth accounting insights …

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