Nano Learning: Simultaneous Employment

N-228  |  On Demand Course  |  Intermediate  |  Self-Study

Description

On September 15th, the AICPA's Professional Ethics Executive Committee (PEEC) released new guidance in the AICPA Code of Professional Conduct on Simultaneous Employment. The new guidance includes a new definition of simultaneously employed or associated, and a new interpretation, "Simultaneously Employed or Associated With an Attest Client". The effective date for the changes is September 15, 2026.

Credits

Number of Credits Type of Credits
0.20 Regulatory Ethics

Objectives

Recall the changes from the new ethics interpretation on simultaneous employment

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Instructors

Melisa F. Galasso, CPA

Melisa Galasso is the founder and CEO of Galasso Learning Solutions LLC. A CPA with nearly 20 years of experience in the accounting profession, Melisa designs and facilitates courses in advanced technical accounting and auditing topics, including not-for-profit and governmental accounting. She also supports essential professional development, audit level training, and train the trainer efforts.

Melisa is a Certified Speaking Professional, a Certified Professional in Talent Development (CPTD), and has earned the Association for Talent Development Master Trainerâ„¢ designation. Her passion for instructional design and adult learning techniques is one of the differentiators that set her apart from other CPE providers.

Within the industry, Melisa serves on the FASB's Not-for-Profit Advisory Committee (NAC), AICPA Council, and the VSCPA's Board of Directors. She previously served on the AICPA's Technical Issues Committee (TIC) and is a past-Chair of the NCACPA's A&A committee. Melisa also authors the AICPA's State and Local Government Guide and serves as a SME for the Center for Plain English Accounting.

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