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Independence and Ethics Developments— 2012/13 AICPA Alert

Publisher: AICPA
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Do you need to know the recent developments in the area of independence and ethics for accountants and auditors? This Audit Risk Alert focuses on recent developments in independence and ethics for accountants and auditors—an area that is receiving increasing attention from regulators, investors, the news media, and others. The current economic woes are stress testing independence and ethics standards, resulting in new standards and amendments to existing standards designed to assist accountants and CPAs evaluate their independence with respect to their clients and better understand the ethical issues affecting decisions they may encounter.

Moreover, this Audit Risk Alert helps you understand your independence and ethics requirements under the AICPA Code of Professional Conduct and, if applicable, certain other rule-making and standard setting bodies. Discussion of recently effective or soon-to-be effective independence and ethics standards include, among other items, the following:

  • Management’s responsibilities when performing nonattest services
  • Member’s responsibility regarding request for records
  • GAO independence standards in the 2011 Yellow Book
  • Independence rules involving affiliates
  • AICPA’s new Financial Reporting Framework for Small- and Medium-Sized Entities

This Audit Risk Alert includes discussion on the independence and ethics rules promulgated by the FDIC, International Ethics Standards Board, PCAOB, and U.S.DOL.

Included as appendixes in the alert is a plain-English digest of the AICPA Independence Rules and a listing of independence and ethics guidance recently withdrawn by the PEEC.  


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eBook 2012/13
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