Ethics Products

Practice Aid:  Professional Ethics products and resources.  Tools and resources to help CPA's navigate issues like independence compliance, audit risk alerts, compliance standards and more.
Published on March 20, 2013

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 less technical manner.
Published on January 22, 2013

Professional Ethics General FAQs

FAQ:  Find answers to some of the most frequently asked questions received by the AICPA Ethics Division hotline over the years.
Published on December 20, 2012

Tools and Aids

Article:  Find frequently asked questions, non-authoritative guidance and other resources related to Professional Ethics including: The Plain English Guide to Independence Guide for Complying with Rules 102-505 Network Firm Implementation
Published on November 14, 2012

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 November 13, 2012

Joint PEEC/NASBA Firm Name White Paper

Guidance:  This white paper is considered nonauthoritative and has been prepared by the CPA Firm Name Study Group (Joint Study Group comprised of members of the Professional Ethics Executive Committee (PEEC) and National Assocation of State Boards of Accountancy (NASBA)) for use by the AICPA, NASBA, state boards of accountancy, CPA firms,
Published on November 13, 2012

Basis For Conclusion Document Outsourcing

Report:  This document outlines the PEEC's basis for conclusions related to the outsourcing guidance issued.
Published on September 17, 2012

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 Responsibilities.
Published on September 17, 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

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

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