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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 May 10, 2016

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 May 03, 2016

Other Accounting Regulators and Ethics Standard Setters

Link Listing of Accounting Regulators and Ethics Standard Setters.  Access reference materials and drafts that aid with professional standards compliance.
Published on December 01, 2015

AICPA/DOL Independence 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 DOL rules is excerpted from 29 CFR 2509.75-9, Interpretive Bulletin relating to guidelines on independence of
Published on December 01, 2015

Sample Client Disclosure Language for Outsourcing Rules

Guide The AICPA Professional Ethics Executive Committee has developed sample language which could be used to fulfill the disclosure requirement of Interpretation 1.150.040 in cases where the member chooses to provide written disclosure.
Published on December 01, 2015

Nonattest Services Frequently Asked Questions and Answers

FAQ The ethics division's frequently asked questions and answer document for nonattest services.
Published on November 30, 2015

FAQs Related to the Application of the Independence Rules to Affiliates of Employee Benefit Plans

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 September 30, 2015

AICPA/GAO Independence Rule Comparison

Practice Aid A comparison of the AICPA and GAO independence rules.
Published on September 15, 2015

Ethics Tools and Aids

Tools Find answers to 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.
Published on August 27, 2015

Network Firm Implementation Guidance

Guidance This document provides members with useful implementation guidance for applying the network firm standard.
Published on February 27, 2015

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 February 27, 2015

FAQs and Case Studies For Network Firms

Case Study 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.
Published on February 25, 2015

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

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

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

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