New effective date for ethics interpretation on hosting services
The AICPA also issued two technical corrections to address typographical errors.
Professional ethics
AICPA addresses client confidentiality exception
The proposal would apply to third-party quality reviews.
Lessons learned from a multibillion-dollar fraud
Aaron Beam, the former CFO at HealthSouth, discusses his tenure at the company and offers advice for professionals about fraud.
Independence interpretation on hosting services gets new effective date
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.
Tips for teaching accounting ethics
It can be hard to find room on your syllabus for ethics. But it’s still a crucial subject for accounting students to learn.
What the future of medical diagnostics could mean for CPAs
As diagnostics advance, more clients will have more information to include as part of the retirement plan.
New AICPA technical corrections clarify independence requirements
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.
Ethics for CPA firm mergers and acquisitions
All parties in a CPA firm purchase or sale need to follow rules to protect clients’ confidential information and records.
The board’s role in promoting an ethical culture
A board of directors can promote ethical behavior throughout an organization by prioritizing corporate culture, watching for red flags, and setting clear expectations.
Proposal would clarify exception to client confidentiality rule
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.
New international code clarifies ethics issues
The change includes major revisions to the unifying framework.
5 things you need to know about the new international ethics code
A new international Code of Ethics for professional accountants contains new guidance on safeguards, cooling-off periods, and other important issues.
The trouble with nondisclosure agreements in attest engagements
CPA firms must take care not to run afoul of professional standards if they are asked to sign nondisclosure agreements.
AICPA proposes revising independence rules for information system services
Self-review and management participation threats are addressed.
New international code clarifies ethics issues
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.
AICPA proposes revising independence rules for information system services
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.
How data-hosting services affect independence
Taking responsibility for hosting an attest client’s data or records impairs a CPA’s independence, according to a new ethics interpretation.
PEEC revises definitions of ‘client,’ ‘attest client’
The changes guide practitioners when the engaging and subject entities are different.
How data-hosting services affect independence
Taking responsibility for hosting an attest client’s data or records impairs a CPA’s independence, according to a new ethics interpretation.
How to comply with the new AICPA ethics standards for M&A
New AICPA ethics standards address independence, confidentiality, and transfer of client files related to mergers and acquisitions.
