Other Regulators and Standard Setters

Article :  Public Company Accounting Oversight Board Securities and Exchange Commission Independence Reference Material
Published on May 16, 2012

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

Categories of Information Table for Ethics Ruling No. 2

FAQ :  This nonauthoritative table provides examples and supplements Ethics Ruling No. 2 and the definition of confidential client information. The table provides examples of client information that is and is not available to the public as well as other information that is in the member's possession.
Published on September 21, 2011

FAQs and Case Studies For Network Firms

Case Study :  The staff of the Ethics Division developed the following nonauthoritative frequently asked questions and sample case studies to assist members in understanding and implementing Interpretation No. 101-17, “Networks and Network Firms,” under Rule 101, Independence (AICPA, Professional Standards, ET sec. 101 par. .19), and related definitions. Such guidance does not
Published on August 30, 2011

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

Basis For Concusion Document Outsourcing

Report :  This document outlines the PEEC's basis for conclusions related to the outsourcing guidance issued.
Published on January 25, 2011

Basis For Conclusion Documents Prepared by the Ethics Division

Tools :  The Ethics Division creates basis for conclusion documents for some of its standard setting activities.
Published on January 21, 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, Non-audit Services -Various Services and Documentation, General Activities and Management Responsbilities.
Published on November 04, 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 Plain English Guide to Independence

Guidance :  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.
Published on August 02, 2010

Basis for Conclusion Document for Immediate Family Member Guidance

Report :  This document describes the basis for PEEC's conclusions on the independence guidance for immediate family members and related topics.
Published on June 01, 2010

NonAttest Services Frequently Asked Questions (FAQs)

Guidance :  Nonauthoritative frequently asked questions related to providing non-attest services to attest clients.
Published on April 27, 2010

GAO Independence Rules Fact Sheet

FAQ :  GAO Independence Rules Fact Sheet
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

Basis for Conclusion Document for NonAttest Services

Report :  This document summarizes considerations that were deemed significant by the Professional Ethics Executive Committee (the Committee) in revising in 2003 Interpretation 101-3, Performance of Other Services (AICPA, Professional Standards, vol. 2, ET sec. 101.05) and deleting in 2003 Interpretation 101-13, Extended Audit Services (AICPA, Professional Standards, vol. 2, ET sec.101.15),
Published on April 27, 2010