Ethics: Non-Attest Services, Integrity and Objectivity

One of the hottest topics this year is nonattest services, independence rule 101-3, and its new interpretations.

Compilation and Review Developments-2012/13 Audit Risk Alert

The AICPA Compilation and Review Developments Audit Risk Alert is intended to provide accountants with an update on recent practice issues and professional standards that affect compilation and review engagements. This alert can also be used by an entity’s internal management to address areas of concern.

2011 Yellow Book Independence - Non Audit Services Documentation Practice Aid

This AICPA practice aid titled, 2011 Yellow Book Independence - Non Audit Services Documentation Practice Aid, is intended to help auditors performing audits under the 2011 edition of Government Auditing Standards (referred to as the 2011 Yellow Book) to comply with its independence rules. The 2011 Yellow Book is available on the Yellow Book section of the GAO Web site.