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Auditorindepencepart2

AUDITOR INDEPENDENCE: AUDIT CLIENT AND AFFILIATE DEFINED

THIS COURSE WAS PREVIOUSLY TITLED: AUDITOR INDEPENDENCE: UPDATE
Cost Free
Presentation Length 1.5 hours

Recorded DateNovember 15, 2017
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaAuditing
Course LevelBasic
Course Description

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.

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PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE
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Jay Bornstein

Jay M. Bornstein, CPA
Independent Accounting Consultant
[email protected]
2159157370

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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.

About Our Presenter

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I currently advise companies on mergers and acquisition transactions typically serving as an intermediary between company executives and retained due diligence or tax structuring advisors. I am also currently assisting companies on income tax accounting and financial statement tax related disclosures. I have also consulted and advised on auditor independence matters assisting Firms with meeting regulatory requirements.