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    AICPA/DOL Indepdendence Rule Comparison

    Tools The Employee Benefit Plan Audit Quality Center has prepared the following summary to assist members in understanding some of the more common independence rules that affect auditors of employee benefit plans. Information about the...
    Published on March 19, 2015

    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

    October 15, 2007 PEEC Comment Letter to the IESBA

    Comment Letter October 15, 2007 PEEC Comment Letter to the IESBA on its July 2007 - Exposure Draft: Section 290, Independence—Audit and Review Engagements / Section 291, Independence—Other Assurance Engagements
    Published on April 14, 2010

    AICPA PEEC Comment Letter to IESBA Dated April 30, 2007

    Comment Letter Comment letter dated April 30, 2007 from the PEEC to the IESBA on its Exposure Draft: Section 290, Independence— Audit and Review Engagements /Section 291, Independence—Other Assurance Engagements
    Published on April 14, 2010

    2010 September Comparison of Proposed GAO Independence Standards to AICPA and IFAC

    Article ...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

    PEEC Non-Enforcement Policy

    Article ...it will not take enforcement action against a member who is a member of a group engagement team in cases where a foreign component auditor involved in the group audit is not in compliance w
    Published on February 27, 2012

    AICPA Comment Letter on the EU Green Paper

    Comment Letter The December 8, 2010 letter from the AICPA to the European Commissioner for Internal Market and Services regarding the European Commission Green Paper on Audit Policy: Lessons from the Crisis. The letter comments on the key issues and topics outlined in the Green Paper and where
    Published on December 07, 2010

    2007 December 3 Comment Letters on Proposed Ethics Interpretation 501-8

    Exposure Draft ...Exposure Draft on proposed Interpretation 501-8 - Failure to Follow Requirements of Governmental Bodies, Commissions, or Other Regulatory Agencies on Indemnification and Limitation of Liability Provisions in Connection With Audit and Other Attest Services
    Published on March 14, 2010

    Basis for Conclusion Document for NonAttest Services

    Report ...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

    PEEC Comment Letter to IESBA on Engagement Team

    Comment Letter ...AICPA's Professional Ethics Executive Committee (PEEC) issued a comment letter on the IESBA's engagement team exposure draft. The PEEC agrees with the IESBA that individuals within an audit client’s internal audit function providing direct assistance on the engagement in accordance with ISA 610, Using the Work of Internal Auditors should
    Published on May 21, 2012

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