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TOPICS

Ethics

A framework for maintaining ethics compliance

The “Conceptual Framework for Members in Public Practice” provides useful guidance for situations that are not explicitly addressed by the AICPA Code of Professional Conduct.

‘Hosting Services’ tips

A new ethics interpretation gives CPAs guidance on preserving their independence with attest clients.

PEEC updates 2 ethics interpretations

The AICPA Professional Ethics Executive Committee (PEEC) has issued revised ethics interpretations addressing state and local government client affiliates and provision of information system services to attest clients.

PEEC issues new and revised interpretations

The AICPA Professional Ethics Executive Committee has adopted revised interpretations of the “Independence Rule” related to leases and client affiliates and a new interpretation under the “Confidential Client Information Rule” of the AICPA Code of Professional Conduct.

A new take on ethics and independence

A recently issued international code of ethics for professional accountants emphasizes compliance with fundamental principles, independence, and application of the conceptual framework to address threats to compliance.

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.

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Want to thrive in an AI world? Power up your people skills

Learn how CPAs can strengthen their human relationships by developing their communication, curiosity, and self-awareness. Artificial intelligence can’t replicate these people skills.

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