ALEX: Hello and welcome to The Independence Report. I’m your host, Alex.
Our top story today, complying with securities laws and professional standards that address independence. It’s critical to our brand as a Big 4 accounting firm and essential to protecting the public interest and the capital markets we serve. Maintaining independence is a cornerstone of the public accounting profession. And it’s foundational to audit quality and our firm’s Values.
For more, we’re joined by our roving Independence Correspondent. Bruce, I understand you’re at a special location today.
ALEX: Uh, Bruce? Hello?
BRUCE: Sorry, Alex. I was standing behind the auditor’s report to make a point.
ALEX: What point was that, Bruce?
BRUCE: Well, what’s behind every auditor’s report is independence, it forms the basis of our audit opinion. Even if we deliver a great audit, if we’re not independent, it has little value to stakeholders.
ALEX: You’re right, Bruce. And would you say our compliance with independence rules has a direct impact on KPMG’s brand and reputation?
ALEX: I sure would, Alex. That’s why KPMG has developed guidance, controls, and processes that ensure we have an appropriate System of Quality Control around independence. This course will focus on specific aspects of engagement independence.
Back to you, Alex.
ALEX: Thank you, Bruce.
The bottom line…everyone at KPMG must be diligent in maintaining independence. Understanding independence rules enables us to provide permissible services that benefit the client and that enhance the overall client experience. This builds Trust and fosters Growth.
We’ll have more on all of this later in the course. Throughout this course, you’ll have the opportunity to choose the independence topics that are most applicable to your work.
We’ll be right back.
" }, { "_comment": "page 3", "title": "Course objectives", "template": "blank", "pageData": "m00_p03", "pageContent": "m00_p03", "assessment": "false", "audio": "false", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "faqPageLevelIDs": "-1", "PageNumber": "3 / 29", "pageTranscript": "" }, { "_comment": "page 4", "title": "Independence responsibilities", "template": "blank", "pageData": "m00_p04", "pageContent": "m00_p04", "assessment": "false", "audio": "m00_p04", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "faqPageLevelIDs": "-1", "PageNumber": "4 / 29", "pageTranscript": "As KPMG audit professionals, our commitment to objectivity and independence is crucial for maintaining the quality and credibility of our work and directly impacts our ability to issue independent auditors’ reports. While helping to drive quality growth, we all must comply with the applicable independence professional standards, laws and regulations, fulfilling our professional responsibilities to protect the public interest and the capital markets we serve. Additionally, we must continue to conduct thorough evaluations of independence, even in the context of existing audit relationships, to mitigate risks and uphold the integrity of our audits.
Understanding independence rules and procedures is essential to perform audits that are in compliance with AICPA, SEC, PCAOB and IESBA rules. Compliance with all applicable independence requirements, including the SEC’s general standard of independence, is essential. This includes our responsibility for determining that the services being provided to, and our relationships with, audit clients conform with the independence rules. This requires diligence in reviewing audit and non-audit service Sentinel requests for audit clients and their affiliates, making required communications with the Audit Committee, and obtaining their pre-approval and concurrence, when required. We must be diligent in performing all independence procedures with Excellence and reinforce with our teams and our audit clients the importance of maintaining independence has on upholding our professional standards, reputation and brand of our firm. If we are unsure about an independence matter, it is important to promptly consult with the Independence Group.
" }, { "_comment": "Menu Page", "title": "Module 1: Fundamentals of Independence", "template": "blank", "pageData": "menu", "pageContent": "menu", "assessment": "false", "audio": "false", "markvisit": "init", "showTitle": "true", "showInMenu": "false", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "PageNumber": "5 / 29", "pageTranscript": "" } ] }, { "title": "Module 1: Fundamentals of independence", "faqTopicIDs": "-1", "faqModuleTopicTitle": "MODULE 0", "moduleID": "m00", "moduleFolder": "module0", "page": [ { "_comment": "page 5", "title": "Considerations when delivering non-audit services to audit clients", "template": "video_temp", "pageData": "m01_p01", "pageContent": "blank", "assessment": "false", "audio": "blank_1", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "PageNumber": "6 / 29", "pageTranscript": "Placeholder Text
" }, { "_comment": "page 22", "title": "Activity: Permissible non-audit services", "template": "blank", "pageData": "m01_p02_01", "pageContent": "m01_p02_01", "assessment": "false", "audio": "false", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "PageNumber": "7 / 29", "pageTranscript": "" }, { "_comment": "page 22", "title": "Activity: Permissible non-audit services (continued)", "template": "blank", "pageData": "m01_p02_02", "pageContent": "m01_p02_02", "assessment": "false", "audio": "false", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "PageNumber": "7a / 29", "pageTranscript": "" }, { "_comment": "page 6", "title": "Providing services beyond the audit", "template": "video_temp", "pageData": "m01_p02", "pageContent": "blank", "assessment": "false", "audio": "blank_1", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "PageNumber": "8 / 29", "pageTranscript": "ESG and GenAI are everywhere, and the firm has been adapting quickly to seize opportunities.
Let’s check in with Paloma, the audit partner for SEC audit client, Estatewood and Kai, a Tech Assurance managing director, as they talk through two opportunities for Estatewood.
PALOMA: The planning workshop for Estatewood’s audit went really well! They were impressed with the new AI technology that we’ll be using on the audit this year.
KAI: Yeah, they were! I agree! Actually - Estatewood’s CFO just reached out to me about helping with their GenAI transformation.
I was thinking about an Ignition Experience at Lakehouse. We can share benchmarking and insights about their performance compared to their competitors, and brainstorm GenAI use cases.
PALOMA: That’s a great idea! But let’s make sure we’ve considered any independence implications.
If we plan to provide a benchmarking deliverable, we need to ensure that during that session, we aren’t providing services beyond the audit that haven’t been pre-approved.
KAI: I see what you mean…
PALOMA: The Independence Guidance on Ignition Experiences and AI services are helpful resources. The Ignition Experience you’ve described may be permissible, provided we don’t delve into developing their AI solutions. But it would be considered a separate non-audit service, regardless of whether we charge a fee.
Kai is now more aware of the ways in which activities we plan to offer to our audit clients can expand into providing non-audit services. Although these non-audit services may be permissible, they still require evaluation in Sentinel and audit committee pre-approval.
Paloma and Kai talk through what Estatewood would like to achieve with GenAI. They come up with an appropriate agenda to address the client’s needs that would also be permissible from an independence perspective.
Because they also have an ongoing ESG reporting assessment engagement with Estatewood, Kai continues the discussion with Paloma, talking through the draft deliverable they would like to share with the client.
KAI: Oh, I’ve been meaning to ask…Have you had a chance to review the draft deliverable for the ESG reporting assessment service? We had some valuable IT insights, and wanted to provide them as soon as possible!
PALOMA: I have reviewed it. The team did a great job.
KAI: Thanks, Paloma.
PALOMA: And it’s great you used the standard deliverable template, but in certain places we do need to adjust our level of recommendations to avoid going beyond the scope of work in the approved ESG engagement letter.
KAI: OK. Where were your concerns?
PALOMA: There were a few places where we made assurance type statements like “the report is complete and accurate” or “the control is designed effectively”.
We aren’t auditing here, so, our work can’t go beyond high-level observations and recommendations.
KAI: Ok, I see what you mean. We can’t conclude or provide inadvertent assurance, since this is a non-audit service done under consulting standards.
So - for our observations and recommendations, if we frame them as high-level feedback for the client’s consideration and categorize the feedback as high, medium, and low – would that be permissible?
PALOMA: Yes, that’s permissible. We should avoid making recommendations that are too specific and extensive, as it could in substance be seen as designing or concluding on the client’s controls, or developing their action plan, which would be impermissible.
KAI: That makes sense. I’ll make those changes to the ESG deliverable.
Paloma emphasized the importance of staying within the approved scope and that teams need to take off their “audit” hat when drafting deliverables for non-audit services.
She also reinforced the importance of providing objective recommendations and observations without conclusions, avoiding scope creep and maintaining independence.
As Audit and Tech Assurance offer more non-audit services to audit clients, it is important to keep these considerations in mind.
" }, { "_comment": "page 11", "title": "Knowledge check 1", "template": "mcss2", "pageData": "m01_p07", "pageContent": "blank", "assessment": "false", "audio": "false", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "PageNumber": "9 / 29", "pageTranscript": "" }, { "_comment": "Menu Page", "title": "Menu screen", "template": "blank", "pageData": "menu", "pageContent": "menu", "assessment": "false", "audio": "false", "markvisit": "init", "showTitle": "true", "showInMenu": "false", "enableMenu": "true", "nextPageId": "#", "backPageId": "8", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "PageNumber": "10 / 29", "pageTranscript": "" } ] }, { "title": "Module 2: Independence controls and procedures", "faqTopicIDs": "-1", "faqModuleTopicTitle": "MODULE 0", "moduleID": "m00", "moduleFolder": "module0", "page": [ { "_comment": "page 16", "title": "System of Quality Control", "template": "video_temp", "pageData": "m02_p01", "pageContent": "blank", "assessment": "false", "audio": "blank_1", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "PageNumber": "11 / 29", "pageTranscript": "Placeholder Text
" }, { "_comment": "page 4", "title": "Sentinel requests for supplemental services to statutory audits ", "template": "blank", "pageData": "m02_p02_01", "pageContent": "m02_p02_01", "assessment": "false", "audio": "m02_p02_01", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "faqPageLevelIDs": "-1", "PageNumber": "12 / 29", "pageTranscript": "In some jurisdictions, auditors often provide supplemental non-audit services such as financial statement preparation, word processing, translation or other services in conjunction with statutory audits. In such instances, it’s crucial to evaluate these non-audit services separately from the statutory audit, so they can be appropriately evaluated for permissibility under the applicable independence standards.
To facilitate this process, changes have been implemented in Sentinel. Two new Sentinel taxonomy codes have been created, one for financial statement preparation services, and the other for financial statement word processing and/or translation services. Sentinel requestors will be reminded of these typical supplemental services when submitting Sentinel requests for statutory audits. They will be asked whether additional services are being provided alongside the statutory audit, and if so, to select all relevant non-audit service taxonomy codes.
Sentinel Lead Partners can then approve Sentinel requests once all services have been reviewed for permissibility and we have received necessary pre-approvals from the Audit Committee or Those Charged with Governance. When approving a request in Sentinel, it is helpful for the SLP to include reminders to the requestor in their approval comments.
For financial statement preparation services to a subsidiary with the same year-end as the parent audit client, SLPs should include a reminder that services cannot start until the audit report for the parent company’s group financial statements has been issued. When a Sentinel request only identifies audit services, the SLP can indicate in their comments that approval is solely related to the submitted audit service. By adopting these practices within Sentinel, both requestors and reviewers can significantly reduce the risk of independence violations. This streamlined approval process also allows for quicker speed to market and improved client relationships.
" }, { "_comment": "page 25", "title": "Knowledge check 2", "template": "mcss2", "pageData": "m02_p03_02", "pageContent": "blank", "assessment": "false", "audio": "false", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "PageNumber": "13 / 29", "pageTranscript": "" }, { "_comment": "page 22", "title": "Activity: Sentinel family tree maintenance", "template": "blank", "pageData": "m02_p04_1", "pageContent": "m02_p04_1", "assessment": "false", "audio": "m02_p04_1", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "PageNumber": "14 / 29", "pageTranscript": "Completeness and accuracy within Sentinel is important, whether you’re maintaining a Sentinel family tree, reviewing a service Sentinel request, or submitting one yourself, data must be complete and accurate for the system to work as intended.
" }, { "_comment": "page 22", "title": "Activity: Sentinel family tree maintenance (continued)", "template": "blank", "pageData": "m02_p04_01a", "pageContent": "m02_p04_01a", "assessment": "false", "audio": "false", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "PageNumber": "14a / 29", "pageTranscript": "" }, { "_comment": "page 22", "title": "Activity: Sentinel request submission and review", "template": "blank", "pageData": "m02_p05_1", "pageContent": "m02_p05_1", "assessment": "false", "audio": "false", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "PageNumber": "15 / 29", "pageTranscript": "" }, { "_comment": "page 22", "title": "Activity: Sentinel request submission and review (continued)", "template": "blank", "pageData": "m02_p05_2", "pageContent": "m02_p05_2", "assessment": "false", "audio": "false", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "PageNumber": "15a / 29", "pageTranscript": "" }, { "_comment": "page 22", "title": "Activity: Sentinel request submission and review (continued)", "template": "blank", "pageData": "m02_p05_3", "pageContent": "m02_p05_3", "assessment": "false", "audio": "false", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "PageNumber": "15b / 29", "pageTranscript": "" }, { "_comment": "page 21", "title": "From our Files", "template": "video_text_sync", "pageData": "m02_p05", "pageContent": "blank", "assessment": "false", "audio": "blank_1", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "PageNumber": "16 / 29", "pageTranscript": "Placeholder Text
" }, { "_comment": "Menu Page", "title": "Menu screen", "template": "blank", "pageData": "menu", "pageContent": "menu", "assessment": "false", "audio": "false", "markvisit": "init", "showTitle": "true", "showInMenu": "false", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageNumber": "17 / 29", "pageTranscript": "" } ] }, { "title": "Module 3: Shared responsibility", "faqTopicIDs": "-1", "faqModuleTopicTitle": "MODULE 0", "moduleID": "m00", "moduleFolder": "module0", "page": [ { "_comment": "page 4", "title": "Importance of shared responsibility", "template": "blank", "pageData": "m03_p01_01", "pageContent": "m03_p01_01", "assessment": "false", "audio": "m03_p01_01", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "faqPageLevelIDs": "-1", "PageNumber": "18 / 29", "pageTranscript": "Speeches from the SEC continue to underscore that compliance with auditor independence rules does not rest solely with the auditor, but rather is a shared responsibility. All parties, including the client’s management, the Audit Committee or Those Charged with Governance, audit teams, and non-audit services engagement teams, share in this responsibility. It may also involve collaboration between engagement teams and other firm professionals, such as the Independence Group, Engagement Management Coordinators, and others.
It is crucial to communicate this shared responsibility and promote the client’s understanding of their role. We encourage using the Audit Committee communication templates, specifically the slide on “Shared responsibilities: Independence” when delivering our audit plan to the Audit Committee to reinforce this important message.
" }, { "_comment": "page 4", "title": "Giving and receiving quality information ", "template": "blank", "pageData": "m03_p02_01", "pageContent": "m03_p02_01", "assessment": "false", "audio": "m03_p02_01", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "faqPageLevelIDs": "-1", "PageNumber": "19 / 29", "pageTranscript": "The firm’s System of Quality Control works to prevent and detect independence violations, allowing us to provide reasonable assurance of compliance with independence requirements. To maintain its effectiveness, we rely on receiving quality data from the audit client. It’s important to have discussions with our clients about the importance of timely communicating planned mergers and acquisitions, materiality and ownership changes, or other corporate transactions. This allows teams to appropriately assess independence and make necessary updates in Sentinel. It also allows the firm to promptly exit any prohibited services or relationships with any new affiliates, in advance of the effective date of a transaction.
When activities occur that may result in new affiliates or affiliated persons, such as individuals in financial reporting oversight roles, audit engagement teams can seek assistance with determining whether engagement reevaluation in CEAC is required and with navigating the broader implications of such events, including the independence clearance process by submitting an inquiry to Professional Practice Support via the Audit Operations Portal.
As important as it is to receive quality information from our audit clients, it is equally important for audit engagement teams to provide quality communications to the client’s audit committee to enable them to exercise their oversight role effectively. Prior to accepting a new SEC audit client and annually thereafter, PCAOB Rule 3526 requires our firm to report to the Audit Committee, in writing, all relationships that may be reasonably thought to bear on independence, and to discuss with them the potential effects those relationships may have on our independence. Documentation of the substance of the discussion with the Audit Committee is required to be included in Kcw; only attaching the written communication will not satisfy this requirement and As part of our annual written communications, we are also required to affirm in writing that the firm is independent, in compliance with PCAOB Rule 3520.
Furthermore, the SEC requires all proposed audit and permitted non-audit services provided to the audit client and its subsidiaries to be pre-approved by the client’s Audit Committee. Additional PCAOB pre-approval requirements exist for tax services and non-audit services related to internal control over financial reporting. IESBA also requires concurrence from the Audit Committee of any public interest entity, including our SEC audit clients, prior to providing non-audit services to upstream entities that control the audit client, and downstream entities that the audit client controls, regardless of consolidation. To aid in the preparation of required independence communications with the Audit Committee, including communications necessary for obtaining pre-approval or concurrence, teams should refer to “The Audit Committee Communications User Guide” found on Alex.
In order for the Audit Committee to make an informed decision about a proposed service, we need to provide them with sufficient information about the service, to enable them to evaluate the potential effects on our independence.
" }, { "_comment": "page 34", "title": "Knowledge check 3", "template": "mcss2", "pageData": "m03_p09", "pageContent": "blank", "assessment": "false", "audio": "false", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "branch": "", "PageNumber": "20 / 29", "pageTranscript": "" }, { "_comment": "page 4", "title": "Certain relationships with audit clients", "template": "blank", "pageData": "m03_p04_01", "pageContent": "m03_p04_01", "assessment": "false", "audio": "m03_p04_01", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "faqPageLevelIDs": "-1", "PageNumber": "21 / 29", "pageTranscript": "" }, { "_comment": "page 47", "title": "Activity: Audit client relationship considerations", "template": "blank", "pageData": "m04_p03_1", "pageContent": "m04_p03_1", "assessment": "false", "audio": "false", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "PageNumber": "22 / 29", "pageTranscript": "" }, { "_comment": "page 47", "title": "Activity: Audit client relationship considerations (continued)", "template": "blank", "pageData": "m04_p03_2", "pageContent": "m04_p03_2", "assessment": "false", "audio": "false", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "PageNumber": "22a / 29", "pageTranscript": "" }, { "_comment": "Choose your learning path", "title": "Choose your learning path", "template": "blank", "pageData": "branch_screen_1", "pageContent": "branch_screen_1", "assessment": "false", "audio": "blank_1", "markvisit": "custom", "showTitle": "true", "showInMenu": "true", "enableMenu": "true", "nextPageId": "31", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "PageNumber": "23 / 29", "pageTranscript": "The following situations illustrate scenarios involving areas of shared responsibility. Audit and Tech Assurance professionals should choose to review the option applicable to their role.
" }, { "_comment": "page 9", "title": "Pre-approval communication rules roadmap", "template": "video_temp", "pageData": "m01_p05", "pageContent": "blank", "assessment": "false", "audio": "blank_1", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "28", "backPageId": "28", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "branch": "1", "PageNumber": "23.1a", "pageTranscript": "Placeholder Text
" }, { "_comment": "page 12", "title": "Additional client request after engagement kick-off ", "template": "video_temp", "pageData": "m01_p08", "pageContent": "blank", "assessment": "false", "audio": "blank_1", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "28", "backPageId": "28", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "branch": "2", "PageNumber": "23.2a", "pageTranscript": "Placeholder Text
" }, { "_comment": "Menu Page", "title": "Menu screen", "template": "blank", "pageData": "menu", "pageContent": "menu", "assessment": "false", "audio": "false", "markvisit": "init", "showTitle": "true", "showInMenu": "false", "enableMenu": "true", "nextPageId": "#", "backPageId": "28", "enableBack": "true", "resource": "0", "gaapId": "0", "PageNumber": "24 / 29", "pageTranscript": "" } ] }, { "title": "Module 4: Certain relationships with audit clients", "faqTopicIDs": "-1", "faqModuleTopicTitle": "MODULE 0", "moduleID": "m00", "moduleFolder": "module0", "page": [ { "_comment": "page 4", "title": "Upcoming change to the definition of a Public Interest Entity (PIE)", "template": "blank", "pageData": "m04_p01_01", "pageContent": "m04_p01_01", "assessment": "false", "audio": "m04_p01_01", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "faqPageLevelIDs": "-1", "PageNumber": "25 / 29", "pageTranscript": "" }, { "_comment": "Menu Page", "title": "Menu screen", "template": "blank", "pageData": "menu", "pageContent": "menu", "assessment": "false", "audio": "false", "markvisit": "init", "showTitle": "true", "showInMenu": "false", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageNumber": "26 / 29", "pageTranscript": "" } ] }, { "title": "Module 5: Helpful resources", "faqTopicIDs": "-1", "faqModuleTopicTitle": "MODULE 0", "moduleID": "m00", "moduleFolder": "module0", "page": [ { "_comment": "page 54", "title": "Helpful resources", "template": "blank", "pageData": "m05_p03", "pageContent": "m05_p03", "assessment": "false", "audio": "false", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "faqPageLevelIDs": "-1", "PageNumber": "27 / 29", "pageTranscript": "" }, { "_comment": "page 12", "title": "Thank You", "template": "video_temp", "pageData": "m05_p05", "pageContent": "blank", "assessment": "false", "audio": "blank_1", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "PageNumber": "28 / 29", "pageTranscript": "Thank you so much for completing this course and taking time to maintain the firm’s independence.
Please, take the time to perform all required independence procedures on your engagements.
Getting this right is foundational to our firm’s values.
Our regulators, our clients and the capital markets, they expect it from us.
If you have any questions along the way, please reach out to the Independence Group. We’re here to help you!
" }, { "_comment": "page 55", "title": "Congratulations", "template": "blank", "pageData": "m05_p04", "pageContent": "m05_p04", "assessment": "false", "audio": "false", "markvisit": "custom", "showTitle": "true", "enableMenu": "true", "nextPageId": "#", "backPageId": "#", "enableBack": "true", "resource": "0", "gaapId": "0", "PageTheme": "", "PageNumber": "29 / 29", "pageTranscript": "" } ] } ] } }