{ "CourseData": { "topic":[ { "title": "Module 0: Introduction", "faqTopicIDs": "-1", "faqModuleTopicTitle": "MODULE 0", "moduleID": "m00", "moduleFolder": "module0", "page": [ { "_comment": "page 1", "title": "Annual independence", "template": "blank", "pageData": "module0/m00_p01", "pageContent": "module0/m00_p01", "assessment": "false", "audio": "false", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "faqPageLevelIDs": "-1", "pageTranscript": "" }, { "_comment": "page 2", "title": "Independence for the management group", "template": "blank", "pageData": "module0/m00_p02", "pageContent": "module0/m00_p02", "assessment": "false", "audio": "false", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "faqPageLevelIDs": "-1", "pageTranscript": "" }, { "_comment": "page 3", "title": "Independence for the management group – tax", "template": "blank", "pageData": "module0/m00_p03", "pageContent": "module0/m00_p03", "assessment": "false", "audio": "false", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "faqPageLevelIDs": "-1", "pageTranscript": "" }, { "_comment": "page 4", "title": "Independence for the management group – advisory", "template": "blank", "pageData": "module0/m00_p04", "pageContent": "module0/m00_p04", "assessment": "false", "audio": "false", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "faqPageLevelIDs": "-1", "pageTranscript": "" }, { "_comment": "page 5", "title": "Important course features", "template": "blank", "pageData": "module0/m00_p05", "pageContent": "module0/m00_p05", "assessment": "false", "audio": "false", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "faqPageLevelIDs": "-1", "pageTranscript": "" }, { "_comment": "page 6", "title": "Welcome", "template": "blank", "pageData": "module0/m00_p06", "pageContent": "module0/m00_p06", "assessment": "false", "audio": "true", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "faqPageLevelIDs": "-1", "pageTranscript": "At KPMG, our vision is to be the Clear Choice, which requires that our people are extraordinary, that our clients see a difference in us, and that the public trusts us. This means that we must be recognized for the reputation we earn based on the integrity of our people, and the quality of our work. Independence is a critical part of this. Rigorously maintaining our independence has always been fundamental to our values and allows us to earn and maintain the trust of our clients, our regulators, and the public at large.

The independence rules around the world continue to change and compliance will become even more complex for us as individuals and for the firm. The audit reform taking place in the European Union and elsewhere is just one example of regulatory change that will significantly impact our audit, tax, and advisory businesses, the way we go to market, and the independence requirements we must meet. Of course, getting independence \"right\" has always been a critical business imperative; you only have to look at real-life examples in the media to understand the financial and reputational damage caused by an individual or firm getting it \"wrong.\"

If you're new to KPMG, this training provides you with the independence fundamentals you need to know, and includes reference materials you can access during and after you've completed the training. This training makes clear that the rules not only affect what we can't do – but just as importantly, they also guide us as to what we can do. Although there's a lot to know, there are also many people and resources available to answer your questions and to help you \"do the right thing.\"

A critical aspect of being a KPMG professional is keeping your knowledge up-to-date, so no matter how many times you may have taken independence training in the past, you need to keep a fresh perspective on how independence impacts you personally, as well as how it impacts KPMG as a firm.

Therefore, I'm asking all of you to take this training seriously and complete it diligently, knowing that although it's just one small part, it's an important part that we all need to play in helping KPMG to become the Clear Choice. Thank you very much." }, { "_comment": "page 7", "title": "Auditor independence", "template": "blank", "pageData": "module0/m00_p07", "pageContent": "module0/m00_p07", "assessment": "false", "audio": "false", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "faqPageLevelIDs": "-1", "pageTranscript": "" }, { "_comment": "page 8", "title": "Professional standards", "template": "blank", "pageData": "module0/m00_p08", "pageContent": "module0/m00_p08", "assessment": "false", "audio": "false", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "faqPageLevelIDs": "-1", "pageTranscript": "" }, { "_comment": "page 9", "title": "Course introduction", "template": "blank", "pageData": "module0/m00_p09", "pageContent": "module0/m00_p09", "assessment": 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"showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "faqPageLevelIDs": "-1", "pageTranscript": "" } ] }, { "title": "Assessment", "faqTopicIDs": "-1", "faqModuleTopicTitle": "Assessment", "moduleID": "assessment", "moduleFolder": "assessment", "page": [ { "_comment": "asessment", "title": "Assessment", "template": "blank", "pageData": "assessment", "pageContent": "assessment", "assessment": "true", "audio": "false", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "faqPageLevelIDs": "-1", "pageTranscript": "

The Knowledge Check is designed to check your understanding of the course objectives covered in this training.

There are 5 questions; read each question carefully before selecting your answer. A grade of 70% or higher is required to pass this course. You will have the opportunity to review your answers after completing the Knowledge Check.

Good Luck!

" } ] } ] } }