Ethics Conceptual Framework and Ethics Interpretation 101-3


The Professional Ethics Executive Committee of the AICPA recently revised the rules applicable to non-attest services. As we all know, before offering a non-attest services to a client, auditors must consider the independence and ethics rules governing the profession, in particular Interpretation 101-3. The revised rules reinforce and clarify the general requirements that must be met. This session will discuss these requirements and offer practical implementation suggestions for complying with these rules.

Course Type

On-line Self Study Learning

CPE Credit

2.00 hours CPE credit


Alan W Anderson

Field of Study


Level of Knowledge


Designed For



Kansas Society of CPAs


Basic knowledge of the AICPA rules applicable to non-attest services

Advanced Preparation - Download electronic materials and review


  • Foundation for Independence
  • The suitable skill and knowledge threshold
  • Bookkeeping assistance
  • Financial statement preparation assistance
  • Payroll processing
  • Management responsibility
  • Documentation of your understanding of the non-attest service
  • Practical ideas for compliance


Discuss the requirements of Interpretation 101-3 and offer practical implementation suggestions for compliance.


N/A (This is a webcast)
Member Fee $69.00
Non-Member Fee $69.00
Your Price $69.00

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