Other Accounting Regulators and Ethics Standard Setters 

    Independence Rule Comparisons 

    The following comparisons are currenlty being revised and will be available shortly.

    • AICPA and SEC
    • AICPA and DOL
    • AICPA and IESBA
    • AICPA and GAO  

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    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 April 20, 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 April 20, 2015

    Nonattest Services Frequenlty Asked Questions and Answers

    FAQ The ethics division's frequently asked questions and answer document for nonattest services.
    Published on April 20, 2015

    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 DOL rules is excerpted from 29 CFR 2509.75-9, Interpretive Bulletin relating to guidelines on independence of
    Published on March 19, 2015

    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 February 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

    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 December 10, 2014

    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

    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

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