Share your thoughts on the new quality management standards
Resources

Independence rules comparison: AICPA and Government Auditing Standards

Feb 01, 2022 · 671 KB Download

FREE ACCOUNT

ACCESS

Resource

available

The AICPA code is the only authoritative source of AICPA independence requirements, and those requirements are described in the rules and interpretations of the AICPA code. Similarly, the Yellow Book is the only authoritative source of the U.S. Government Accountability Office independence requirements. As such, this document is an educational and reference tool for AICPA members and others interested in independence.

The comparison is not itself authoritative guidance and often paraphrases the authoritative literature. It does not establish policy positions,

Download the Independence rules comparison: AICPA and Government Auditing Standards

File name: independence-rules-comparison-aicpa-government-auditing-standards.pdf

Already a member?

Log in with your account
 
Forgotten email
Forgotten password

Not a member?

To gain access to exclusive content, your first step is to join the AICPA & CIMA.
}