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Independence generally implies a CPA's ability to act with integrity and exercise objectivity and professional skepticism. The American Institute of Certified Public Accountants (AICPA) and other rule-making bodies have developed rules that establish and interpret independence requirements for the accounting profession.This course discusses the independence requirements of the principal rule-making bodies that public accountants may have to comply with, using plain English instead of technical jargon to help you understand exactly what the requirements are.