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
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
GAO Independence Rules Fact Sheet
FAQ:
GAO Independence Rules Fact Sheet
Published on April 27, 2010
AICPA/GAO Independence Rule Comparison
Report:
This document compares the independence rules of the AICPA and GAO
Published on April 18, 2010
AICPA and DOL Independence Rule Comparison
Report:
This document compares the independence rules of the AICPA and DOL
Published on April 27, 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
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
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
AICPA Plain English Guide to Independence PDF
Practice Aid:
The purpose of the AICPA Plain English Guide to Independence is to help members understand your independence requirements under the AICPA Code of Professional Conduct (the Code) and, if applicable, other rule-making and standard-setting bodies in a...
Published on January 22, 2013
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
White Paper on the AICPAs Independence Rules Modernization Project
Report:
...Ethics Executive Committee has developed this white paper to explain the basis for its conclusions of its November 2001 rules release, which revised interpretation 101-1 of Rule 101, Independence, and related definitions (ET section 92) of the AICPA Code of Professional Conduct. This paper
Published on April 18, 2010
2010 August PEEC Agenda Appendix 3-3
Meeting Agenda:
AICPA Plain English Guide to Independence Suggested for Codification by other Task Forces
Published on August 12, 2010
Adopted Immediate Family Member Provisions and Related Items
Press Release:
In February 2010 the PEEC adopted updated independence provisions for immediate family members, individuals formerly employed by attest clients, ethics ruling 107 and interpretation 101-15
Published on April 27, 2010
Other Accounting Regulators and Ethics Standard Setters
Link:
Listing of Accounting Regulators and Ethics Standard Setters. Access reference materials and drafts that aid with professional standards compliance.
Published on March 20, 2013