The AICPA Code of Professional Conduct requires CPA firms to identify all their financial statement attest client affiliates.
New interpretations of noncompliance with laws and regulations (NOCLAR) coincide with an ASB standard regarding prospective auditors’ NOCLAR responsibilities.
The proposed ethics updates include new or revised definitions and interpretations related to independence during compliance audit engagements.
Learn more about what these changes entail.
Understand the changes to the AICPA Code of Professional Conduct’s independence rules relating to loaning staff to an attest client.
The AICPA’s revised “Information Systems Services” ethics interpretation can help members avoid crossing the line that may lead to providing prohibited nonattest services.
Ethics guidance changed this week for CPAs as a result of new interpretations and revised interpretations issued by the AICPA Professional Ethics Executive Committee.
Complying with ethical requirements for accepting and continuing engagements contributes greatly to audit quality. Take this quiz to test your knowledge of ethical standards you need to consider when accepting or continuing engagements.
The effective date of the “Information Systems Services” interpretation has been further delayed by the AICPA Professional Ethics Executive Committee, which also issued a temporary policy statement related to employment statutes that may conflict with independence interpretations.
Recent conference speaker John Hall, CPA, discusses tangible steps to build a “defensive wall” against fraud and ethics breaches.
The AICPA Professional Ethics Executive Committee issued a proposal Tuesday that addresses provisions in the recently amended SEC independence rules.
The AICPA Professional Ethics Executive Committee published two exposure drafts on the issues of unpaid fees and accounting standards implementation services for attest clients.
The director of the AICPA’s Professional Ethics Division explains the focus of three upcoming ethics exposure drafts and how the comment process has gotten easier.
This column provides a one-stop guide for common professional liability risk management questions and the resources to help answer them.
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.
The US House of Representatives passed a bill that would prevent federal prosecution of a depository institution providing banking services to a legitimate cannabis business. Protections also would be provided to provision of ancillary services that are expected to be interpreted to include CPA services.
It can be difficult for a CPA to decide how to proceed if they identify or suspect a client’s or employer’s noncompliance with laws or regulations. New proposals are designed to help CPAs fulfill their ethical responsibilities.
A special crossover episode of the podcast delves into ethical concerns related to assisting clients with PPP loan and forgiveness applications.
The AICPA Professional Ethics Executive Committee issued an amendment that clarifies the responsibilities of AICPA members responding to client requests for client-provided records. PEEC also limited firms’ ability to loan staff to attest clients.
Complementary proposals by the AICPA Professional Ethics Executive Committee and the AICPA Auditing Standards Board would provide guidance for CPAs on their responsibilities related to noncompliance with laws and regulations.