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Ethics, integrity & professionalism

AICPA Plain English Guide to Independence Logo aicpa

  AICPA Professional Ethics Division |   Free |   AICPA |   01 Mar 2015 |   AICPA.org

Independence generally implies one’s ability to act with integrity and exercise objectivity and professional skepticism.This Guide is designed to help you understand independence requirements under the AICPA Code of Professional Conduct, and, if applicable, other rule-making and standard-setting bodies.

Topics covered:
  • Management accounting: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Employee benefit plan auditing: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Governmental auditing: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Financial accounting & reporting: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Assurance: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Not-for-profit: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • IT management & assurance: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Firm practice management: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Tax: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Forensic & valuation services: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Fair value measurement: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Personal financial planning: Ethics, integrity & professionalism: Ethics, integrity & professionalism

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