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Surgent's Navigating the Gray: An Advanced Guide to Auditor Independence Compliance (GAGA)

  • 07/21/2020
  • 12:00 PM - 3:30 PM
  • GAGA-2020-01-WEBNR-203-01



CPAs today face greater challenges than ever to maintain the high ethical standards of their profession. This course will provide a detailed discussion of accountants’ independence and objectivity obligations, including those found in the AICPA Code of Professional Conduct and further supplemented by United States Securities and Exchange Commission (SEC) and General Accounting Office (GAO) rules and regulations.

The course will also explore in-depth independence considerations related to performing non-attest services for attest clients, with a focus on the AICPA, SEC, and GAO requirements for performing such services, as well as their restrictions..


  • Recall the building blocks of auditor objectivity and independence
  • Identify the key sources of guidance on auditor independence
  • Recall key components of applicable independence
  • Identify key independence and other considerations related to Yellow Book engagements

Topics Discussed:

  • The CPA responsibilities related to independence and objectivity
  • The AICPA independence rule and its interpretation
  • Similarities and differences between AICPA and SEC independence rules
  • Rules governing the performance of non-attest services for attest clients
  • Examples of applying the AICPA non-attest rules
  • GAO and Yellow Book independence and documentation requirements
  • Sources for relevant independence rules and regulations

    Designed for: All CPAs

    Level: Intermediate

    Instructor: Richard Diasley, CPA

    CPE Credits: 4

    Area of Study: Auditing (Governmental) - Technical (1), Behavioral Ethics (Non-Technical) (3)

    Prerequisite: Experience in financial reporting

    Visit Us:

    3100 South Columbia Road
    Suite 500
    Grand Forks, ND 58201

    Contact Us: 

     (701) 775-7111
    or (877) 637-2727

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