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Ethics, integrity & professionalism

3 Steps to Maintain Independence When Preparing Financial Statements Logo aicpa

  Ellen Goria, CPA, CGMA |   Free |   AICPA |   23 Sep 2016 |   AICPA Insights

This blog post discusses three steps to take to maintain independece in a nonattest engagement when you believe attest services will be needed in the future.

Topics covered:
  • Financial accounting & reporting: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Assurance: Ethics, integrity & professionalism: Ethics, integrity & professionalism

1 Comments/Reflections

Gianluca Micalella

Gianluca Micalella Oct 2018

Learned how to consider NONATTEST service provision and how to maintain indipendence when starting providing services that do not need it compulsory but might trigger expantion in areas that would require indipendence proved.

I reviewed «CONCEPTUAL INDIPENDENCE FRAMEWORK» and I had the possibiliy to read specific sessions of AICPA codes of conducts:

- 1.295.040 General Requirements for Performing Nonattest Services
- 1.295.050 Documentation Requirements When Providing Nonattest Services
- 1.295.105 Advisory Services
- 1.295.110 Appraisal, Valuation, and Actuarial Services