Independence requirements are foundational to audit quality, yet they vary depending on the applicable regulatory and professional framework. This course provides a practical overview of auditor independence rules and highlights key similarities and differences across major standard setters and oversight bodies.

Participants will review independence requirements issued by the AICPA, Government Accountability Office (GAO), Department of Labor (DOL), and the Public Company Accounting Oversight Board (PCAOB)/ Securities & Exchange Commission (SEC). The course emphasizes common areas of confusion, nuanced differences among the frameworks, and considerations auditors should keep in mind when performing attest services for different types of clients.

This overview course is designed to help auditors recognize which independence rules apply in various engagement scenarios and better position themselves to meet applicable independence requirements.