Surgent's Independence-Nonattest & Attest Services (Audit Skills Tr Lev3)




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3.0 Credits

The Professional Ethics Executive Committee (PEEC) interprets and enforces the AICPA Code of Professional Conduct, which provides guidance for ethical business conduct. A pillar of the Code of Professional Conduct is the rules governing independence when performing attest services, particularly how to safeguard independence when both attest and non-attest services are provided.


  • Explain the PEEC Independence Conceptual Framework
  • Discuss threats and safeguards relating to performing both attest and non-attest services for clients
  • Explain other common independence threats for non-issuers

Major Topics

  • Overview of the PEEC Conceptual Framework
  • Familiarity, self-interest, self-review and other independence threats
  • General requirements and management responsibilities when performing both attest and non-attest services
  • Safeguards for common independence threats

Designed For

Accountants with at least six months professional experience


Familiarity with SASs and FASBs
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