This tool provides a summary and comparison of the more common DOL and AICPA independence rules that affect auditors of employee benefit plans, and how they differ. Information about the DOL rules is excerpted from 29 CFR 2509.2022-01, Interpretive Bulletin relating to guidelines on independence of accountant retained by Employee Benefit Plans. Information about the AICPA’s independence rules are based on the AICPA “Independence Rule” [ET 1.200.001] and its interpretations. Where AICPA staff was not able to identify any specific
Resources
DOL AICPA independence rule comparison tool
May 01, 2019 · 386.8 KB Download
FREE ACCOUNT
ACCESS
Resource available
Download the Download the DOL AICPA independence rule comparison
File name: dol-aicpa-independence-rule-comparison.pdf
Already a member?
Log in with your account
Not a member?
To gain access to exclusive content, your first step is to join the AICPA & CIMA.