Auditor Independence Education Materials

The award-winning Auditor Independence Education Materials (AIEM) were developed by Deloitte & Touche LLP in conjunction with the University of Illinois Center for Professional Responsibility in Business and Society. The AIEM include a video, five case studies, a student handout, and an in-class laboratory market game. The purpose of the materials is to help facilitate students’ learning about core concepts, real-world applications, and prevailing rules related to auditor independence.

The materials cover five key areas of independence from the perspective of regulators, financial-statement users, auditing professionals, and academics. The five key areas include:

  • What independence is and why it’s important Professional skepticism
  • Serving the public interest The public accounting profession and its role in capital markets
  • The independence concepts and rules that apply to a public accounting firm and its professionals 

As of today over 500 professors are using AIEM across 412 universities in 36 countries!


Students can access materials through a dedicated student page with links to the video, video discussion questions, student handout, case studies, and case study questions.


Faculty Members

Certain materials are only offered to college faculty members through a dedicated password-protected website. These materials are provided free of charge and include:

  • Suggested uses of the auditor independence education materials
  • Index of targeted learning objectives
  • In-class laboratory market game
  • Suggested solutions to the case study and video discussion questions
  • Teaching notes to the case study and video discussion questions that include additional information and relevant research on the topic being discussed

If you are a college faculty member and are interested in obtaining these free materials, please fill out the brief registration form by following the link below. Once registered, a username and password will be emailed to you within two business days and this will allow you to access the secure website.

Disclaimer: The Auditor Independence Educational Materials (the “Materials”) are provided as an educational tool by Deloitte & Touche LLP (“Deloitte & Touche”). The purpose of the Materials is to inform and educate students about auditor independence and various auditor independence viewpoints. Deloitte & Touche does not endorse the views expressed or the academic research cited in the Materials. The Materials do not address all possible fact patterns and the guidance and rules presented are subject to change. All situations presented are hypothetical and suggested solutions and teaching notes do not represent Deloitte & Touche’s conclusions on any specific independence matter or situation. Deloitte & Touche is not, by means of the Materials, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services.

The nonexclusive right to reproduce these Materials without explicit written permission is hereby granted to faculty in connection with classroom use, academic research, and other educational endeavors of a not-for-profit nature.

Deloitte and the University of Illinois Gies College of Business Collaborate on Innovative Award-Winning Learning Tool

The American Accounting Association (AAA) presented its prestigious Innovation in Auditing and Assurance Education Award to Deloitte and the University of Illinois for the groundbreaking learning program the two developed together – the Auditor Independence Education Materials (AIEM). The award recognized the collaboration of a Deloitte team, headed by Mark Chain, partner in Deloitte LLP’s Independence Consultation Group, and Professor Mark Peecher, Ph.D. of the University of Illinois Gies College of Business. They were supported by Phil Hueber, Audit Senior Manager, Catherine Armfield Mojumdar, Audit Senior Manager, and Gwyn Blanton, Director Ethics and Compliance.

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