This course will be a high-level overview of:

• The independence rules from the American Institute of Certified Public Accountants (AICPA)
• The independence rules from the Securities and Exchange Commission (SEC)
• The independence rules from the Public Company Accounting Oversight Board (PCAOB)
• The IRS independent tax return preparer rules
• Global independence standards established by the International Federation of Accountants (IFAC) and the International Ethics Standards Board for Accountants (IESBA)