This 90 minute course will focus on defining the audit client, including a series of examples of how the audit client and affiliate rules operate for both AICPA and SEC independence purposes and when the "not subject to audit" exception permits the delivery of otherwise prohibited services to affiliates of the audit client.
This course will also explain the application of PCAOB Rules to some, but not all audit clients subject to SEC independence and explain when the independence rules begin to apply for new clients or existing client undertaking public offerings. A case study regarding an enforcement action concerning new client acceptance and improper identification of affiliates of the audit client will be discussed.
LaDonna, LA
"This instructor is great. I would be very interested in the Medicare and insurance session that he mentioned. It sounds like he is a really good interpreter of laws and policies and I would like to benefit from his research for future reference. Thanks!"
Carlton, GA
"The presenter clearly provided explanations that were very easy to follow. The side-by-side comparison between SEC and AICPA requirements were invaluable as they are not often distinguished in reviewing independence."
Ed, CA
"Jay's presentations are first rate. He has great command of the material and the ability to boil down a very complex subject into the most important and easy to understand elements."
Donald, OH
"The webinar was professionally illustrated by a top experienced expert in Auditor Independence pertaining to the relationship of auditor client and affiliates."
Patricia, NJ
"I think it was informative and the presenter did a very good job explaining all the changes that have occurred over the years and the reasons for them."
James, CA
"Mr. Bornstein is an excellent speaker. He presents nuances to independence and conflict issues which many practitioners have likely not considered."
Donald, OH
"The presenter was well informed and had the practical working experience in the subject matter regarding Independence and this was one of the BEST."
Naren, NJ
"Very good in-depth presentation by Jay Bornstein on Update on Auditor Independence Webinar for the FY 2017. It helps on update ongoing changes."
Jay Bornstein
Jay M. Bornstein, CPA
Independent Accounting Consultant
jay.bornstein@cpa.com
2159157370
Jay M. Bornstein, CPA is a retired Big 4 partner who worked in EY’s auditor independence group for 9 years writing policies, assisting engagement teams and representing the firm and its clients in dealings with the SEC related to independence matters. Jay is a frequent writer and lecturer on auditor independence matters. Prior to his work on auditor independence Jay served as a tax partner for 30 years in EY’s Philadelphia office where he assisted publicly traded clients primarily in the retail and casino gaming industry.
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