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    Independence Requirements PEEC Revises Guidance

    Article ...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 May 28, 2014

    Independence & Ethics Alert Addressing Some Current Issues

    Article On an annual basis, the AICPA releases a variety of audit risk alerts that address specific issues that need to be addressed by practitioners when they are performing financial statement audits.
    Published on May 28, 2014

    Independence Issues in Benefit Plan Audits

    Article 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 May 28, 2014

    New Independence Guidance Cumulative Effect of Multiple Nonattest Services

    Article On August 13, 2013, the AICPA Professional Ethics Executive Committee [PEEC] voted to finalize amended guidance associated with implementing Interpretation 101-3.
    Published on May 28, 2014

    Employee Benefit Plan Audits Applying Independence Rules to Affiliates

    Article In certain situations, in addition to evaluating independence issues related to attest clients, practitioners also need to evaluate whether they are independent with respect to affiliate entities
    Published on May 28, 2014

    Some Frequently Asked Questions and Answers

    Article Recently, several questions have been raised related to how certain technical literature guidance should be implemented appropriately. These questions relate to subsequent events issues, material uncertainty issues, and independence issues
    Published on May 28, 2014

    SSAE NO. 17 Compiled Prospective Financial Statements

    News The ARSC just released their first ever SSAE, which would permit, but not require, practitioners to disclose the reasons for an independence impairment in a report on compiled financial information
    Published on May 28, 2014

    Compilation & Audit Reports Some New Practical Implementation Guidance

    Article In May 2012, the AICPA released two practice aids addressing compilation reporting issues in two areas, business valuation engagements and independence matters, and there also is some guidance that might be considered when audit reports are modified to address going concern issues
    Published on May 28, 2014

    Preparing Financial Statements for Use by Reporting Entity Auditors

    Article ...the statements] to keep a distance from clients related to preparing financial statements so that it is very clear that there is no crossing-of-the-line associated with independence issues with
    Published on May 28, 2014

    Ethics Interpretation No. 101-17 Considering Networks and Network Firms

    Article In many circumstances, to enhance their capabilities to provide professional services, CPA firms join groups of firms which typically are membership associations that are separate legal entities that are otherwise unrelated to the association member firms.
    Published on May 28, 2014

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