The Plain English Guide to Independence — accessible through the AICPA Online Ethics Library — discusses, in clear language, the independence requirements of the principal rule-making bodies in the United States so you can understand and apply them with greater confidence and ease.
The AICPA independence guidance requires members to comply with the most restrictive applicable provisions, whether from the AICPA, state boards of accountancy, the SEC, GAO Yellow Book, or Department of Labor.
However, this guide is intentionally concise and does not cover all guidance (some of which is complex), nor does it cover every aspect of independence.
You should find it helpful in identifying independence issues that may require further consideration, but for complete information, always refer directly to applicable guidance from various bodies, in addition to your firm’s policies on independence.