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The effective date of the new “Hosting Services” interpretation in the AICPA’s “Independence Rule” has been extended 10 months by the AICPA Professional Ethics Executive Committee.
It can be hard to find room on your syllabus for ethics. But it’s still a crucial subject for accounting students to learn.
As diagnostics advance, more clients will have more information to include as part of the retirement plan.
Technical corrections issued by the AICPA clarify the definition of “covered member” in the AICPA Professional Standards and the independence rules for agreed-upon procedure engagements under the Statements on Standards for Attestation Engagements.
All parties in a CPA firm purchase or sale need to follow rules to protect clients’ confidential information and records.
A board of directors can promote ethical behavior throughout an organization by prioritizing corporate culture, watching for red flags, and setting clear expectations.
Under a proposal issued by the AICPA Professional Ethics Executive Committee, certain reviews of a tax practice would be explicitly included in exceptions to AICPA Professional Standards client information disclosure rules.
The change includes major revisions to the unifying framework.
A new international Code of Ethics for professional accountants contains new guidance on safeguards, cooling-off periods, and other important issues.
CPA firms must take care not to run afoul of professional standards if they are asked to sign nondisclosure agreements.
Self-review and management participation threats are addressed.
The International Ethics Standards Board for Accountants released a new Code of Ethics that is designed to provide clear guidance about how accountants should deal with ethics and independence issues.
A proposal issued by the AICPA Professional Ethics Executive Committee would revise independence rules that apply to AICPA members providing nonattest services related to an attest client’s information systems.
Taking responsibility for hosting an attest client’s data or records impairs a CPA’s independence, according to a new ethics interpretation.
The changes guide practitioners when the engaging and subject entities are different.
Taking responsibility for hosting an attest client’s data or records impairs a CPA’s independence, according to a new ethics interpretation.
New AICPA ethics standards address independence, confidentiality, and transfer of client files related to mergers and acquisitions.
CPAs should help a family business operate in a professional fashion.
The goal of transparency is to establish and maintain the trust of the organization’s key stakeholders.
How much do you know about independence safeguards, documentation requirements, and other key aspects of nonattest services? Find out in this six-question quiz.
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States look to unclaimed property for revenueThis free report outlines the escheat process, common types of AUP, how different states are handling it and how companies can plan for potential audits and liabilities.
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Using drones to enhance auditsHermann Sidhu, CPA, global assurance digital leader at EY, walks us through EY’s exciting new project to use drones to help audit large warehouses and outdoor inventories.