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    Independence

    AICPA Store This online CPE course teaches you and your staff the AICPA, SEC, PCAOB and GAO independence rules through interactive case studies, exercises and illustrative graphics

    Auditor Independence Resource Center

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

    Independence and Ethics

    Publication A description of products available on independence and ethics
    Published on June 19, 2013

    Sample Reports When Independence is Impaired

    Article Independence issues are a top concern with those performing compilation or review services. This information is in regards to reporting when independence is impaired and the proper disclosures that are...
    Published on July 14, 2011

    Independence and Conflicts of Interest

    Overview Learn about independence as it relates to providing investment advisory services
    Published on April 06, 2010

    Independence Requirements PEEC Revises Guidance

    Report ...Ethics Executive Committee [PEEC] has issued revised guidance that needs to be understood in order for practitioners to comply with requirements under Code of Professional Conduct Rule 101, entitled Independence
    Published on August 03, 2014

    Independence and Ethics Developments - 2014/15 Alert

    AICPA Store This Alert focuses on recent developments in independence and ethics for accountants and auditors--an area that is receiving increasing attention from regulators, investors, the news media, and others. Resources related to the Revised Code of Professional...

    Independence Rule Comparison of AICPA and GAO

    Tools The AICPA Ethics Division prepared a nonauthoritative comparison of the 2011 GAO independence rules to the AICPA independence rules
    Published on May 15, 2012

    Independence Issues in Benefit Plan Audits

    Report As practitioners are making assessments as to whether benefit plan audit engagements should be accepted or continued, one of the key considerations that needs to be addressed within those assessments relates to whether they are independent with respect to the benefit plans.
    Published on August 03, 2014

    Independence Integrity & Objectivity in Performing Forensic and Valuation Services, Special Report 08-1

    AICPA Store The purpose of the special report is to provide practitioners with additional guidance with respect to the myriad of ethical issues that may affect a forensic accounting or valuation engagement.

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