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    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

    GAO Independence Rules Fact Sheet

    FAQ GAO Independence Rules Fact Sheet
    Published on April 27, 2010

    DOL Independence Interpretive Bulletin

    Rules and Regulations 29 CFR 2509.75-9 - Interpretive bulletin relating to guidelines on independence of accountant retained by Employee Benefit Plan
    Published on March 24, 2011

    AICPA/GAO Independence Rule Comparison

    Report This document compares the independence rules of the AICPA and GAO
    Published on April 18, 2010

    AICPA vs. IESBA Independence Rule Comparison

    Article This document provides members performing attest services under IFAC standards with a comparison of situations where the IESBA's independence provisions are more restrictive than AICPA
    Published on October 04, 2010

    AICPA and SEC Independence Rule Comparison

    Report This document compares the independence rules of the AICPA and SEC
    Published on April 27, 2010

    AICPA and DOL Independence Rule Comparison

    Report This document compares the independence rules of the AICPA and DOL
    Published on April 27, 2010

    Propsed Revisions Clarify Independence Requirements for Nonattest Services

    Article The ethics division issued an article that provides a summary of the proposed revisions to Interpretation 101-3 Performance of Nonattest Services.
    Published on April 12, 2011

    2010 September Comparison of Proposed GAO Independence Standards to AICPA and IFAC

    Article This document compares the AICPA and IESBA's independence standards to the independence proposals contained in the GAO August 2010 Exposure Draft. The topics compared include: Definition of Independence, Conceptual Framework, Threats to Independence, Safeguards, Engagement Period, Specialists...
    Published on September 17, 2012

    Ethics Division Exposure Draft September 15, 2005 - Independence Conceptual Framework

    Exposure Draft The AICPA Professional Ethics Executive Committee is exposing for comment a Conceptual Framework for AICPA Independence Standards and related revision to Interpretation 101-1, Interpretation of Rule 101 Independence
    Published on March 14, 2010

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