Audit Conduct

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Articles about Professional Ethics, Independence and Related Topics

By Catherine Allen: 

A new take on ethics and independence (Journal of Accounancy, December 2018) 

Applying the new International Code of Ethics (Accounting Today, October 2018) 

International Ethics & Independence Body Revises Standards for Inducements (Bloomberg BNA Insights, August 2018) 

Inside the new rules on hosting services and attest clients (Accounting Today, June 2018)

SEC Issues Proposal to Change Auditor Independence Rules (Bloomberb BNA Insights, May 2018) 

How to maintain independence in audits of insured depository institutions (Journal of Accountancy, April 2018) 

AICPA proposes independence rules for tech services (Accounting Today, April 2018) 

AICPA proposes revising independence rules for information system services (Journal of Accountancy, March 2018)

The Importance of Independence-Considerations for Growing Firms (The CPA Journal, March 2018) 

PCAOB Enforcement of Auditor Independence Cases in 2017: What Can We Learn from Them? (Bloomberg Accounting Policy and Practice Report, March 2018)

The ABCs of better independence compliance (Accounting Today, February 2018) 

How data-hosting services affect independence (Journal of Accountancy, January 2018 and September 2017) 

Confidentiality in Tax Practice (Bloomberg Tax, December 2017) 

AICPA Raises the Ethical Bar - with Lisa Snyder (The CPA Journal, March 2017) 

Improving the Code of Professional Conduct (Journal of Accountancy, June 2011) 

Benefits of Effective Quality Control Systems in Accounting Firms (The CPA Journal, January 2011) 

Comparing the Ethics Codes: AICPA and IFAC (Journal of Accountancy, October 2010)

AICPA Interpretation 101-3 Fundamentals (AccountingWeb, August 2009) 

A Global Standard for Professional Ethics - with Robert Bunting (Journal of Accountancy, May 2008) 

Navigating the Crossroads of Control and Independence - with Charles E. Landes and Lisa Snyder (Journal of Accountancy, December 2007) 

An Update for Audit Committees: New Rules on Auditor Provided Tax Services (Directors Monthy, May 2007) 

PCAOB Rules on Independence and Personal Tax Services: Current Guidance for Public Company Auditors (The CPA Journal, February 2007) 

How Audit Committees Can Assess Auditor Independence (Directors Monthly, December 2006) 

Ethics Rules Get Tighter (Journal of Accountancy, December 2006) 

The Engagement Team Approach to Independence - with Brian Caswell (Journal of Accountancy, February 2001) 

New AICPA Independence Rules Address Ethics Issues (Journal of Accountancy, November 2001)

By Other Authors: 

Doing the right thing: the conceptual approach to evaluating independence Victoria L. Pitkin (The Trusted Professional (pg. 12) 

Maintaining Auditor Independence When Giving Accounting Assistance and Advice Howard B. Levy (The CPA Journal, October 2018) 

The International Code of Ethics for Professional Accountants: Key Areas of Focus for SMEs and SMPs Diane Jules, Robyn Erskine and Black Birrd (IFAC Global Knowledge Gateway, September 2018) 

Ethics for CPA firm mergers and acquisitions - Ken Tysiac (Journal of Accountancy, July 2018) 

Proposal would clarify exception to client confidentiality rule - Ken Tysiac (Journal of Accountancy, June 2018) 

Blog: Will the call for mandatory audit firm rotation be renewed? - Cooley,LLP (JD Supra,May2018) 

Lengthy Tenures Boost Big 4 Profits, But What is Effect on Auditor Independence? - BenHaimowitz (CPA Practive Advisor, May 2018) 

New Ethics Requirements for Bookkeeping, Client Portals, and Records Management - Allison M. Henry (CPA Now, Apr 2017) 

Managing Conflicts of Interest - Deborah K. Rood (Journal of Accountancy, Nov 2017) 

Law Firms, Regulators, Keep Eye on Big Four Move to Legal Services - Steve Burkholder (Bloomberg BNA, Oct 2017)

How to comply with the new AICPA ethics standards for M&A - April Sherman (Journal of Accountancy, Aug 2017) 

Has the SEC Awakened a Sleeping Giant? - Howard B. Levy (The CPA Journal, Jan 2017) 

The Ethical State of the CPA Profession - an interview with Chris Gaetano (The CPA Journal, Dec 2016) 

Maintaining Independence with Nonattest Services -Maria L. Murphy, CPA (Journal of Accountancy, Nov 2016) 

From Analysis to Action - The Evolution of Accounting Ethics Education - Steven Mintz (The CPA Journal, Aug 2016) 

CPAs and Conflicts of Interest - A Recap of Recent AICPA Guidance - Quinton Booker and Kayla D. Booker (The CPA Journal, Aug 2016) 

Auditors Still Challenged by Professional Skepticism - Thomas Ray (The CPA Journal, Jan 2015)   

Revised AICPA Code of Professional Conduct - Steven M. Mintz (The CPA Journal, Dec 2014)

Auditor Independence Is the CFO’s Responsibility, Too - Jay Bornstein and Steve Blowers (CFO, Nov 2014) 

Other Sources 

Accounting Today

IFAC (International Federation of Accountants) Knowledge Gateway


Professional Organizations & Regulators

American Institute of Certified Public Accountants (AICPA)

Home Page

Code of Professional Conduct

Professional Ethics Division

Professional Ethics Executive Committee

Plain English Guide to Independence

Frequently Asked Questions (Ethics: General) 

Frequently Asked Questions (Nonattest Services) 

Nonattest Services Toolkit

Independence Modernization White Paper (2001)

Tax Ethics and Professional Standards

Center for Audit Quality (CAQ)

Home Page


European Commission (E.U.)

Auditing of Companies' Financial Statements

International Ethics Standards Board for Accountants (IESBA or Ethics Board) 

Home Page

Restructured Code of Ethics

International Forum of Independent Audit Regulators (IFIAR)

Home Page

2017 Survey of Inspection Findings

National Association of Insurance Commissioners (NAIC) 

Annual Financial Reporting Model Regulation

U.K. Financial Reporting Council (FRC) 

Developments in Audit 2018

U.S. Boards of Accountancy

National Association of State Boards of Accountancy (NASBA) 

State Accountancy Board Web Sites

Uniform Accountancy Act (8th edition) 

U.S. Commodity Future Trading Commission (CFTC)

Qualifications and Reports of Accountants

CFTC Letter No. 14-40 Interpretation

U.S. Department of Labor (DOL) 

Interpretive Bulletin on Independence

U.S. Federal Deposit Insurance Corporation (FDIC) and Other Banking Regulators

PART 363—Annual Independent Audits and Reporting Requirements

Interagency Policy Statement on Auditor Indemnification

U.S. Government Accountability Office (GAO) 

Yellow Book

Practice Aids (AICPA) 

U.S. Internal Revenue Service (IRS)

Circular No. 230 Tax Professionals

Office of Professional Responsibility (OPR) 

Preparer Penalties

U.S. Public Company Accounting Oversight Board (PCAOB) 

Home Page

Ethics and Independence


Standard-setting Agenda

U.S. Securities and Exchange Commission (SEC) 

Audit Committees and Auditor Independence

Auditor Independence

Frequently Asked Questions

Rule 2-01, Qualifications of Accountants

Rules Release: Final Independence Rules (May 2003) 

Rules Release: Final Independence Rules (February 2001)

U.S. Treasury Department

Circular No. 230