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.
Confidential client information and independence were addressed.
If your CPA license is inactive, expired, or was issued in a state other than the one where you live or work, you may not be able to use “CPA” alongside your name.
Rob Goldberg, a principal at Deloitte, offers advice on why companies should hire an ethical hacker and how such a hacker can bolster cybersecurity.
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.
The AICPA also issued two technical corrections to address typographical errors.
The proposal would apply to third-party quality reviews.
Aaron Beam, the former CFO at HealthSouth, discusses his tenure at the company and offers advice for professionals about fraud.
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.