DOL AICPA independence rule comparison tool

This tool provides a summary and comparison of the more common DOL and AICPA independence rules that affect auditors of employee benefit plans, and how they differ. Information about the DOL rules is excerpted from 29 CFR 2509.2022-01, Interpretive Bulletin relating to guidelines on independence of accountant retained by Employee Benefit Plans. Information about the AICPA’s independence rules are based on the AICPA “Independence Rule” [ET 1.200.001] and its interpretations. Where AICPA staff was not able to identify any specific