Audit Conduct

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Resources

Professional Bodies

AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (AICPA)

AICPA PROFESSIONAL ETHICS DIVISION

PLAIN ENGLISH GUIDE TO INDEPENDENCE

CODE OF PROFESSIONAL CONDUCT/CODIFICATION

AICPA TAX DIVISION

CENTER FOR AUDIT QUALITY

AICPA EMPLOYEE BENEFIT PLAN AUDIT QUALITY CENTER  

  • AICPA/DOL Independence Rules Comparison

AICPA GOVERNMENT AUDIT QUALITY CENTER

PCPS INVIGORATE THE FOCUS ON QUALITY TOOLKIT

INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) 

Regulatory Bodies

US BANKING REGULATORS

US DEPARTMENT OF LABOR

EUROPEAN UNION

US GOVERNMENT ACCOUNTABILITY OFFICE

NATIONAL ASSOCIATION OF INSURANCE COMMISSIONERS

US ACCOUNTANCY BOARDS 

US PUBLIC COMPANIES AND REGISTRANTS

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 varioussizes—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 2018 standard-setting agenda as an item currently being researched for possible future standards-setting.)