Auditor Independence

    Auditor Independence Resource Center 

    The AICPA, DOL, and SEC all have rules regarding auditor independence. The DOL rules apply to all employee benefit plan auditors, the AICPA rules also apply to those auditors who are members of the AICPA, and the SEC's rules apply to auditors of plans that file on Form 11-K with the SEC. The Center has compiled the following resources to assist employee benefit plan auditors in better understanding the independence rules that apply to them and their firms.

    Frequently Asked Questions:  Application of the Independence Rules to Affiliates of Employee Benefit Plans
    This document will help members better understand how the definitions and guidance provided in Interpretation No. 101-18 apply to employee benefit plan audits through the use of answers to frequently asked questions (FAQ).

    DOL Interpretive Bulletin 75-9 (29 CFR 2509.75-9)
    The DOL's independence rules are codified in DOL Interpretive Bulletin 75-9 (29 CFR 2509.75-9).

    AICPA Independence Rules
    The DOL's independence rules are codified in AICPA Rule 101, Independence. 

    DOL and AICPA Independence Rule Comparison
    This document compares the more common DOL and AICPA independence rules that affect auditors of employee benefit plans, and provides a discussion of the differences.

    AICPA and SEC Independence Rule Comparison
    This document compares the more common AICPA and SEC independence rules that affect auditors of employee benefit plans, and provides a discussion of the differences.

     

     

    Independence Inquiries 

    AICPA Hotline and Contact Information

    The Professional Ethics Division educates members and promotes the understanding of ethical standards contained in the Code by responding to member inquiries on the application of the Code to specific areas of practice. To access the Ethics Hotline, dial (888) 777-7077, menu option #5, followed by menu option #2, or e-mail us at ethics@aicpa.org.

    DOL
    EBSA Hotline: 866-463-3278

    Contact The Center 

    We welcome your ideas for news content and articles. Please submit them to the Center at ebpaqc@aicpa.org.

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    DOL AICPA Independence Rule Comparison

    Tools Summary to assist members in understanding some of the more common DOL and AICPA independence rules that affect auditors of employee benefit plans.
    Published on October 30, 2014

    Auditor Independence Resource Center

    Overview AICPA provides information on the AICPA, DOL, and SEC rules regarding auditor independence.
    Published on October 22, 2013

    FAQs On Application Of The Independence Rules To Affiliates Of Employee Benefit Plans

    Toolkit This document will help members better understand how the definitions and guidance provided in Interpretation No. 101-18 apply to employee benefit plan audits
    Published on October 22, 2013

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