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,