Professional Bodies

 

American Institute of Certified Public Accountants (AICPA)

PROFESSIONAL ETHICS DIVISION

PLAIN ENGLISH GUIDE TO INDEPENDENCE

CODE OF PROFESSIONAL CONDUCT/CODIFICATION

    •  Codification Tool Kit
    •  Drafting Guide
    •  Codification Framework
    •  Conceptual Framework Tool Kit (Independence / Member in Public Practice (Exc. Independence / Member in Business / Nonattest Services)  
    •  Frequently-Asked Questions – Nonattest Services

AICPA TAX DIVISION

    •  Statements on Standards for Tax Services
    •  Circular No. 230

AUDIT QUALITY

    •  Center for Audit Quality

    •  CAQ Auditing Library – Ethics and Independence

AICPA EMPLOYEE BENEFIT PLAN AUDIT QUALITY CENTER  

    •  AICPA/DOL Independence Rules Comparison

ENHANCING AUDIT QUALITY INITIATIVE

GOVERNMENT AUDIT QUALITY CENTER

    •  Nonaudit Services Practice Aid
    •  AICPA/GAO Independence Rules Comparison

PCPS INVIGORATE THE FOCUS ON QUALITY TOOLKIT

International Ethics Standards Board for Accountants (IESBA) 

    •  International Ethics Standards Board for Accountants (IESBA)  

    •  IESBA Code

 

 

Regulatory Bodies

 

US BANKING REGULATORS

    •  Federal Deposit Insurance Corporation (FDIC)

US DEPARTMENT OF LABOR

    •  Department of Labor (DOL)  Independence Rule

    •  Letter from DOL to Plan Admins on Selecting an Independent Auditor

EUROPEAN UNION

    •  European Commission (EC)

US GOVERNMENT ACCOUNTABILITY OFFICE

    • Government Accountability Office (GAO)

NATIONAL ASSOCIATION OF INSURANCECOMMISSIONERS

    •  NAIC MODEL RULE
    •  NAIC Web Site

INTERNATIONAL REGULATORY BODIES

US ACCOUNTANCY BOARDS 

    •  National Association of State Boards of Accountancy (NASBA)
    •  State Boards of Accountancy
    •  Uniform Accountancy Act

US PUBLIC COMPANIES AND REGISTRANTS

    •  Public Company Accounting Oversight Board (PCOAB)
    •  Staff Audit Practice Alert on Professional Skepticism
    •  Securities and Exchange Commission (SEC)

Quality Control

AICPA Statement on Quality Control Standard No. 8

AICPA Quality Control Guides are available on the AICPA’s site and are tailored for firms of various
sizes—from a sole proprietorship to a large, multi-office accounting firm.

PCAOB Interim Quality Control Standards (Note: the PCAOB continues to include QC standards in its 2017 standard-setting agenda as an item currently being researched for possible future standards-setting.)