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Auditor independence resource center

The AICPA, DOL, and SEC all have rules regarding auditor independence. The DOL rules apply to all employee benefit plan auditors, the AICPA rules also apply to those auditors who are members of the AICPA, and the SEC's rules apply to auditors of plans that file on Form 11-K with the SEC. The Center has compiled the following resources to assist employee benefit plan auditors in better understanding the independence rules that apply to them and their firms.

Auditor Resources

Non-attest services performed for EBP audit client independence review tool

This EBPAQC tool helps auditors document their assessment of whether nonattest services performed for an EBP audit client impairs independence.

DOL Interpretive Bulletin 75-9 (29 CFR 2509.75-9)

The DOL's independence rules are codified in DOL Interpretive Bulletin 75-9 (29 CFR 2509.75-9).

AICPA Independence Rules

The AICPA's independence rules are codified in AICPA Rule 101, Independence.

DOL AICPA independence rule comparison tool

This tool assists members in understanding some of the more common DOL and AICPA independence rules and the differences between them.

Independence Inquiries

AICPA Hotline and Contact Information

The Professional Ethics Division educates members and promotes the understanding of ethical standards contained in the Code by responding to member inquiries on the application of the Code to specific areas of practice. To access the Ethics Hotline, dial (888) 777-7077, (select option 2, then 3) or e-mail us at ethics@aicpa.org.

DOL

EBSA Hotline: 866-463-3278

Employee Benefit Plan Audit Quality Center

The Center is a voluntary membership organization for firms that perform or are interested in performing ERISA employee benefit plan audits.