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Understanding Ethical Principles and Independence Requirements Applicable to Valuation Services
Valuation Services
CPE Self-study

Understanding Ethical Principles and Independence Requirements Applicable to Valuation Services

Ethical principles and independence requirements must be adhered to when performing valuation services. You’ll learn about ethics and independence rules applicable to valuation engagements with this bundle.

$105 - $129
Do you have an AICPA or CIMA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Regulatory Ethics

Level

Basic

CPE Credits

4

Author(s)

AICPA and CIMA staff

Availability

1 year

Product Number

ABVPEBUN24SSO

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 Business & partner 
Product Details

Maintaining ethical behavior

Ethical behavior is essential to upholding the public trust in our profession. However, competing values and interests often test our decision making. You’ll review ways to solve ethical dilemmas through thoughtful analysis. Additionally, you’ll apply the concepts you learn to practice solving ethical dilemmas using the models and approaches in the AICPA Code of Professional Conduct (the code). Topics covered include:

  • Rules and interpretations
  • The ethical decision-making model
  • The conceptual framework approach

Key aspects of independence

As a practitioner, you need to know when independence is required and how to safeguard against threats to your independence. You’ll examine key aspects of independence, including:

  • The definition of independence
  • Engagements that require independence
  • Who must maintain independence
  • Independence requirements related to valuation, forensic, or other consulting services

Courses included in this bundle

  • Ethical Principles and the AICPA Code of Professional Conduct
  • Independence Requirements in the AICPA Code of Professional Conduct

Who Will Benefit

  • Professionals considering focusing on valuation as a career
  • Professionals in business and industry, particularly within corporate finance, seeking to increase their technical expertise in valuation
  • Professionals working in public accounting or consulting firms, or both, involved in valuations related to mergers and acquisitions, litigation, fair value, and other business interests
  • Professionals preparing for the Accredited in Business Valuation (ABV) credential exam

Key Topics

  • The AICPA Code of Professional Conduct’s structure
  • Underlying principles, rules, and interpretations of the code
  • The ethical decision-making model
  • The conceptual framework approach
  • Independence
  • Relationships that threaten independence
  • Nonattest services that threaten independence
  • Other independence rules

Learning Outcomes

  • Recall the steps involved in analyzing ethical matters.
  • Recognize the structure and content of the AICPA code, including its underlying principles.
  • Recall AICPA ethics rules and interpretations on integrity, objectivity, confidentiality, advertising, and accounting principles.
  • Recall the conceptual framework approach embedded in the AICPA code.
  • Recognize when independence is required.
  • Identify the financial, family, and employment relationships that could threaten compliance with the independence rules.
  • Recall the nonattest services that threaten independence.
  • Recall when additional independence provisions (such as SEC, PCAOB, GAO, and DOL requirements) apply.
Credit Info
CPE Credits
Online
4
NASBA Field of Study
Regulatory Ethics
Level
Basic
Prerequisites
None
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA or CIMA membership? Log in to apply your member discount.
Nonmembers
Online
$129.00
AICPA Members
Online
$105.00
CIMA Members
Online
$105.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)

Contact us
Author(s)
AICPA and CIMA staff
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

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