In response to increasing private-equity investment in accounting firms, a Professional Ethics Executive Committee (PEEC) task force has issued a discussion memorandum related to independence rules in the AICPA Code of Professional Conduct.
Ethics, Integrity & Professionalism
AICPA ethics committee corrects authoritative guidance
The Professional Ethics Executive Committee updated a list of examples related to meeting independence standards when providing recruiting services for attest clients.
A guide on when, where, and how to blow the whistle safely
The “Responding to Noncompliance With Laws and Regulations” (NOCLAR) interpretations included in the AICPA Code of Professional Conduct answer questions members in business may have about reporting fraud.
Compliance is good, but a culture of ethics is better
Finance and ethics expert Clare Levison, CPA, CGMA, explores the connection between the good life and knowing and adhering to all the standards and laws that govern the profession.
PEEC issues wide range of ethics guidance for CPAs
Ethics guidance changed this week for CPAs as a result of new interpretations and revised interpretations issued by the AICPA Professional Ethics Executive Committee.
NOCLAR proposals aim to help CPAs find the right balance
Proposals by the AICPA Professional Ethics Executive Committee and the AICPA Auditing Standards Board are designed to guide CPAs when they identify or suspect a client’s or employer’s noncompliance with laws or regulations.
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SPONSORED REPORT
Preparing clients for new provisions next tax season
As the 2025 filing season approaches, H.R. 1 introduces significant tax reforms that CPAs must be prepared to navigate. These legislative changes represent some of the most comprehensive tax updates in recent years, affecting both individual and corporate taxpayers. This report provides in-depth analysis and guidance on H.R. 1.