Auditor Independence Education Materials

Design and Purpose

The award-winning Auditor Independence Education Materials (AIEM) were developed by Deloitte in conjunction with the University of Illinois Center for Professional Responsibility in Business and Society. The AIEM include a video, twelve 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.

  • Deloitte and Gies Recognized by the American Accounting Association

    Deloitte and the University of Illinois Gies College of Business Collaborate on Innovative Award-winning Learning Tools

    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 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.

The materials cover five key areas of independence:

AIEM follows the perspective of regulators, financial-statement users, auditing professionals, and academics. These include:

Five key areas of independence:

Independence and its importance

Professional Skepticism

Serving the public interest


The public accounting profession and     its role in the capital marketplace.           .

The concepts and rules which are applied towards a public accounting firm and professionals

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:

Additional materials:


Suggested uses of the auditor independence education materials

Index of targeted learning objectives


In-class laboratory market game

Teaching notes to the case study and video discussion questions with additional information and relevant research on the topic being discussed

Suggested solutions to the case study and video discussion questions

How to Access AIEM:

  • Faculty Access:

    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.

    Register for Faculty Website

    Already registered? Sign in to the secure faculty website by following the link below. Note: Due to a server upgrade, the location of the Auditor Independence Education Material has now changed. If you registered prior to August 6, 2014 you will need to re-register for access. We’re delighted that you continue to use these materials for your classes.

    Log In to Faculty Website

  • Student Access:

    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. See student materials here.

    Access Student Materials Here

AIEM Quick Stats:

Nearly 700 professors utilize auditor independence materials worldwide

Over 475 universities globally access AIEM materials

Over 45 countries benefit from auditor independence materials

Countries currently using the AIEM


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.