PCPS Independence Toolkit 


    CPAs must be ever so vigilant to understand the meaning of true independence.  As a refresher or a tool for training, elements of this toolkit can help you and your team members apply the latest independence rules to everyday practice.  Further, should an unintentional violation of independence occur, utilize the Inadvertent Independence Violations Practice Tool to assess the impact and determine appropriate next steps.

    This toolkit includes:

    The Plain English Guide to Independence
    Begin your toolkit journey here. This guide (provided by the AICPA Professional Ethics Division) will help you and your team to better understand independence requirements under the AICPA Code of Professional Conduct and if applicable, other rule-making and standard setting bodies. 

    FAQs – Performance of Nonattest Services
    The answers to these FAQs are based on guidance the AICPA Professional Ethics Division staff provided in response to members’ inquires concerning Interpretation No. 101-3, "Performance of Nonattest Services," under Rule 101, Independence (AICPA, Professional Standards, vol. 2, ET sec.101 par. 05).

    Inadvertent Independence Violations Practice Tool
    Use this practical tool to properly assess the impact an inadvertent independence violation may have on the attest engagement team's integrity, objectivity, or professional skepticism, and determine if a departure is justified.  This tool provides suggested steps to be taken and related courses of action in dealing with matters that represent technical breaches of AICPA independence requirements.

    Basis for Conclusion Documents
    The Professional Ethics Division creates basis for conclusion documents for some of its standard setting activities. The division also issues white papers that discuss ethical issues.

    Other Resources:




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