Articles and Other Resources on Professional Ethics, Auditor Independence and Related Quality Controls

Audit Conduct provides a comprehensive source of information on ethics in the accounting profession.

Blog Posts

Our ever-expanding library of blog posts is a comprehensive source of information on auditor independence and ethics. If you cannot find the information you need in our archives, please contact Cathy Allen at (631) 849-1779 or via email by clicking here.

Compliance Audit Independence

Jan 23, 2023

Catherine Allen

IESBA Update – January 2023

Jan 13, 2023

Catherine Allen

New articles on new "NOCLAR" standards

Nov 2, 2022

Catherine Allen

Updated DOL independence requirement

Oct 17, 2022

Catherine Allen

3 Takeaways from the SEC's Aug 29 Statement on Auditor Independence

Sep 12, 2022

Catherine Allen

Do you find the AICPA client affiliate rules confusing?

Aug 1, 2022

Catherine Allen

Q&As on new NAS provisions under International Independence Standards

Jul 25, 2022

Catherine Allen

Independence & FDIC-insured depository institutions

Jul 11, 2022

Catherine Allen

5 Key Takeaways - SEC Statement on Independence

Jun 21, 2022

Catherine Allen

New AICPA Exposure Drafts

Jun 6, 2022

Catherine Allen

IESBA Mtg Highlights - March 2022

Apr 12, 2022

Catherine Allen

AICPA issues 4 new pronouncements

Mar 21, 2022

Catherine Allen

Independence proposal: engagement team and group audits

Mar 7, 2022

Catherine Allen

IESBA roundtables on tax planning services

Mar 7, 2022

Catherine Allen

New AICPA Podcasts

Feb 28, 2022

Catherine Allen

Technology-related changes to IESBA Code

Feb 28, 2022

Catherine Allen

PCAOB sanctions PwC for QC violations

Feb 28, 2022

Catherine Allen

PEEC Open Mtg. Highlights

Feb 18, 2022

Catherine Allen

Upcoming Webinar: Staff Augmentation Arrangements

Feb 7, 2022

Catherine Allen

FAQs on New IESBA Fees Provisions

Feb 1, 2022

Catherine Allen

Upcoming Webinar: Navigating Affiliates of Attest Clients

Jan 28, 2022

Catherine Allen

New Guidance on Affiliates

Jan 26, 2022

Catherine Allen

Survey: What are the most challenging independence rules to apply?

Jan 20, 2022

Catherine Allen

IESBA Update

Jan 17, 2022

Catherine Allen

Nov 16 2021 PEEC Open Mtg. Highlights

Nov 17, 2021

Catherine Allen

New AICPA Independence Proposal

Oct 7, 2021

Catherine Allen

Fall 2021 Audit Conduct News - New and Revised AICPA Independence Rules

Oct 4, 2021

Catherine Allen

Two new AICPA independence proposals

Sep 22, 2021

Catherine Allen

Revised AICPA Independence Interpretation: Leases

Jul 20, 2021

Catherine Allen

New & Proposed International Independence Standards

Apr 6, 2021

Catherine Allen

AICPA PEEC & ASB Issue "NOCLAR" Exposure Drafts

Mar 1, 2021

Catherine Allen

Helping Attest Clients Adopt the Lease Accounting Standard

Feb 15, 2021

Catherine Allen

PEEC Highlights

Feb 11, 2021

Catherine Allen

IESBA public interest entity proposal follows adoption of fees and NAS revisions

Feb 9, 2021

Catherine Allen

Revised SEC Independence Rules (Part 2): Other Significant Changes

Jan 7, 2021

Catherine Allen

Revised SEC Independence Rules (Part 1): Affiliate of the Audit Client and Investment Company Complex

Nov 17, 2020

Catherine Allen

Teaching Independence

Oct 26, 2020

Catherine Allen

Nonattest Services & Independence in the Age of COVID-19, Part 2

Sep 29, 2020

Catherine Allen

AICPA PEEC Issues Staff Augmentation ED (#2)

Sep 14, 2020

Catherine Allen

Nonattest Services & Independence in the Age of COVID-19, Part 1

Sep 4, 2020

Catherine Allen

IESBA "Public Interest Entity" and "Listed Entity" Definitions (part 2)

Jul 13, 2020

Catherine Allen

IESBA "Public Interest Entity" and "Listed Entity" Definitions (part 1)

Jun 24, 2020

Catherine Allen

Helping a lender with PPP loans: ethical considerations

May 15, 2020

Catherine Allen

IESBA guidance on navigating the COVID-19 crisis

May 11, 2020

Catherine Allen

PEEC Open Mtg Highlights 5-5-20

May 8, 2020

Catherine Allen

AICPA PEEC extends effective dates on 3 independence standards

May 5, 2020

Catherine Allen

AICPA PEEC proposes changes to rules on client records requests

May 4, 2020

Catherine Allen

More independence resources on PPP Assistance

Apr 24, 2020

Catherine Allen

SEC independence rules proposal & comment letters

Apr 20, 2020

Catherine Allen

Updated guidance on assisting attest clients with PPP applications

Apr 15, 2020

Catherine Allen

SEC statement on quality in financial reporting in light of COVID-19

Apr 4, 2020

Catherine Allen

AICPA issues guidance on ethics implications of PPP loan applications

Apr 4, 2020

Catherine Allen

IESBA Meeting - March 2020

Mar 31, 2020

Catherine Allen

AICPA Independence: Hot Topics

Mar 15, 2020

Catherine Allen

IESBA publishes technology report

Mar 8, 2020

Catherine Allen

UK's FRC asks largest firms to separate audit and consulting practices

Mar 1, 2020

Catherine Allen

AICPA podcast - Feb 11 open meeting highlights

Feb 16, 2020

Catherine Allen

AICPA podcast - rev rec & independence

Feb 16, 2020

Catherine Allen

Do Independence systems services impact you?

Feb 13, 2020

Catherine Allen

IESBA releases proposal on objectivity of Engagement Quality Reviewers

Feb 3, 2020

Catherine Allen

IESBA proposes stricter rules for nonassurance services and fees

Jan 23, 2020

Catherine Allen

IESBA podcast provides Dec 2019 meeting highlights

Jan 13, 2020

Catherine Allen

SEC statement reminds audit committees of their critical governance role

Jan 10, 2020

Catherine Allen

Helping attest clients with the new revenue recognition standard

Jan 10, 2020

Catherine Allen

SEC Proposing Numerous Changes to Independence Rules

Jan 3, 2020

Catherine Allen

IESBA Code revised to align Part 4B to ISAE 3000

Jan 3, 2020

Catherine Allen

WSJ reports that SEC may loosen independence rules

Dec 17, 2019

Catherine Allen

Auditor independence changes on SEC's short list agenda

Dec 13, 2019

Catherine Allen

Bloomberg article on 2019 independence enforcement

Dec 6, 2019

Catherine Allen

Article explains revised information system services rule

Dec 3, 2019

Catherine Allen

AICPA Ethics Committee proposes 3-year work plan

Nov 18, 2019

Catherine Allen

PEEC podcast recaps Q4 activities

Nov 18, 2019

Catherine Allen

AICPA to update Statements on Standards for Tax Services

Nov 6, 2019

Catherine Allen

IESBA podcast provides highlights of September 2019 meeting

Oct 8, 2019

Catherine Allen

SEC Sanctions PwC for Violating Nonaudit Services Independence Rules

Sep 27, 2019

Catherine Allen

PCAOB sanctions Marcum for violating independence

Sep 16, 2019

Catherine Allen

SEC Chief Accountant discusses independence rule changes

Sep 10, 2019

Catherine Allen

SEC sanctions RSM-US for independence violations involving audit client affiliates

Aug 28, 2019

Catherine Allen

AICPA PEEC Podcast - August 2019 Open Meeting

Aug 22, 2019

Catherine Allen

How Many Gifts Can Auditors Buy Clients and Still Be Independent?

Aug 20, 2019

Catherine Allen

PCAOB guidance clarifies auditor communications when violating independence

Aug 12, 2019

Catherine Allen

PwC-Mexico censured for violating independence & other standards

Aug 6, 2019

Catherine Allen

IESBA proposes code enhancements for role & mindset

Aug 6, 2019

Catherine Allen

SEC updates independence guidance

Jul 5, 2019

Catherine Allen

Highlights of June 2019 IESBA Meeting

Jul 3, 2019

Catherine Allen

SEC Final Revisions to the "Loan Provision" (Independence)

Jun 25, 2019

Catherine Allen

IESBA Code, including revised provisions on inducements, now effective

Jun 20, 2019

Catherine Allen

SEC revises independence rule for lending relationships

Jun 20, 2019

Catherine Allen

IFIAR 2018 report cites continued decline in independence deficiencies

Jun 16, 2019

Catherine Allen

AICPA releases revised interpretation on state and local government client affiliates

Jun 13, 2019

Catherine Allen

AICPA releases revised independence interpretation "Information System Services"

Jun 11, 2019

Catherine Allen

PCAOB issues staff guidance on independence communications

Jun 5, 2019

Catherine Allen

May 2019 PEEC Open Meeting Highlights

May 24, 2019

Catherine Allen

Guest Blog: 2018 Yellow Book - Common Independence Questions

May 2, 2019

Catherine Allen

James Dalkin

UK Competition & Markets Authority Issues Final Report

Apr 19, 2019

Catherine Allen

PCAOB censures NYC firm for violating independence and audit requirements

Apr 17, 2019

Catherine Allen

IESBA proposes independence revisions to conform to ISAE 3000 (revised)

Apr 1, 2019

Catherine Allen

IESBA podcast provides highlights of March 11-13, 2019 meeting

Apr 1, 2019

Catherine Allen

Multinationals face tougher rules on auditor independence, and a June 15 deadline

Mar 19, 2019

Catherine Allen

Disclosure of NOCLAR - What Whistleblower Protections Exist for CPAs?

Mar 19, 2019

Catherine Allen