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    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 21, 2014

    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 October 03, 2013

    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 Implementatio
    Published on August 26, 2013

    Employee Benefit Plan FAQs on Affiliate Interpretation

    FAQ A nonauthoritative staff document that covers frequently asked questions related to the application of the independence rules to affiliates of employee benefit plans.
    Published on August 26, 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

    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

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