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Professional Ethics Division Plain English guide to ...
us.aicpa.orgProfessional Ethics Division: Plain English guide to independence i Preface Purpose of this guide 1 Chapter 1 — Introduction 1 What is independence? 1 What should I do if no specific guidance exists on my particular independence issue? 2 When is independence required, and who sets the rules 2 In addition to the AICPA, who else sets
Plain English guide to independence - AICPA
us.aicpa.orgThe purpose of the AICPA Plain English Guide to Independence is to help you understand independence requirements under the AICPA Code of Professional Conduct (the code) and, if applicable, other rule-making and standard-setting bodies. Independence generally implies one’s