DOL Interpretive Bulletin 75-9 (29 CFR 2509.75-9)
The DOL's independence rules are codified in DOL Interpretive Bulletin 75-9 (29 CFR 2509.75-9).
AICPA Independence Rules
The AICPA's independence rules are codified in AICPA Rule 101, Independence.
DOL and AICPA Independence Rule Comparison
This document compares the more common DOL and AICPA independence rules that affect auditors of employee benefit plans, and provides a discussion of the differences.
AICPA Hotline and Contact Information
The Professional Ethics Division educates members and promotes the understanding of ethical standards contained in the Code by responding to member inquiries on the application of the Code to specific areas of practice. To access the Ethics Hotline, dial (888) 777-7077, menu option #5, followed by menu option #2, or e-mail us at email@example.com.
EBSA Hotline: 866-463-3278
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