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Independence and Ethics Developments - 2014/15 Alert

Publisher: AICPA
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To comply with the professional standards, practitioners need to understand the rules and expectations related to ethics and independence—an area that is receiving increasing attention from regulators, investors, the news media, and others.

This Alert focuses on recent developments, helping you identify the rules that have changed or are becoming effective. Resources related to the Revised Code of Professional Ethics are discussed as well as the new format of the Code.

You’ll not only find targeted discussion of new developments and considerations, but also a look at what’s in the pipeline that may affect your practice.

Key Benefits

  • Keep up to date on new definitions – for example Partner Equivalent and Those Charged with Governance
  • Read about changes to Ethics Interpretations 101-3 and 102-4
  • Find out recently effective ethics rules.
  • Keep up to date on the International Ethics and Independence Requirements

Updates

This alert also includes information on issues such as:

  • Nonattest Services
  • Proposed Ethics Standards
  • Recent PEEC Enforcement Actions
  • Ongoing AICPA PEEC Projects
Paperback , 2014/15
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eBook , 2014/15
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AICPA Alert, Independence and Ethics Developments
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