Independence Considerations and the Implementation of ASC 606

Description

This is an AICPA ENGAGE 2019 conference session rebroadcast. Join this discussion presented by Toni Lee-Andrews, CPA, PFS, CGMA, Director of the Professional Ethics Division at the Association of International Certified Professional Accountants on maintaining independence while providing non-attest services and knowing where to draw the line. Practitioners are constantly striving to provide increased additional services to meet their client’s needs and this may include providing professional services that could give rise to threats to independence. This webcast will address concerns that practitioners have when providing certain non-attest services including revenue from contracts with customers, hosting services, and independence breaches.

Learning Objectives

• Recognize how providing services within the implementation of FASB ASC 606, Revenue from Contracts with Customers may impair independence • Discover how to determine if your firm is providing hosting services and what actions are needed to take prior to the effective date of the interpretation • Determine what steps should your firm take after discovering a breach of independence when performing non-attest services

Provider
AICPA
Course Level
Basic
Professional Area of Focus
Ethics
CPE Field of Study
Regulatory Ethics
1
Who Should Attend
Auditors in public practice and industry
Instructor(s)
Toni Lee-Andrews Michele Craig
Prerequisites

None

Location
Online Webcast
Register Now
When
Oct 16, 2019
1:00 pm - 1:50 pm EDT
Location
Online Webcast
Total CPE Credits
1
Format
Webcast
Instructors
Multiple

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Independence Considerations and the Implementation of ASC 606


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