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Other Accounting Regulators and Ethics Standard Setters

Public Company Accounting Oversight Board

Securities and Exchange Commission

Independence Reference Material

U.S. Commodity Futures Trading Commission

A summary of auditing, attestation, and independence standards applicable to the audit and attestation engagements for certain entities registered either with SEC, CFTC, or both, for fiscal years ending on or after June 1, 2014 is under revision and a link will be posted once updated.

International Ethics Standards Board for Accountants

Pending IESBA Ethics Exposure Drafts

National Association of State Boards of Accountancy

Department of Labor - 29 CFR 2509.75-9 Interpretative Bulletin Relating to Guidelines on Independence of Accountant Retained by Employee Benefit Plan

AICPA Tax Executive Committee

Statements on Standards for Tax Services, Interpretations and Historical Materials

Federal Deposit Insurance Corporation

Interagency Advisory on the Unsafe and Unsound Use of Limitation of Liability Provisions in External Audit Engagement Letters

European Commission

Independence Rule Comparisons

The following comparisons are currently being revised and will be available shortly.

AICPA and SEC
AICPA and DOL
AICPA and IESBA
AICPA and GAO

U.S. Government Accountability Office (GAO)

U.S. Government Accountability Office (GAO)

GAO Independence Rules

2011 Yellow Book Independence - Nonaudit Services Documentation Practice Aid

We are the American Institute of CPAs, the world’s largest member association representing the accounting profession. Our history of serving the public interest stretches back to 1887. Today, you'll find our 431,000+ members in 130 countries and territories, representing many areas of practice, including business and industry, public practice, government, education and consulting.

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