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Ethics, integrity & professionalism

Frequently Asked Questions: Application of the Independence Rules to Affiliates of Employee Benefit Plans Logo aicpa

  AICPA Professional Ethics Division |   Free |   AICPA |   2015 |   AICPA.org

Through use of frequently asked questions, this document discusses how the definitions and guidance provided in the Client Affiliates interpretation of the AICPA Code of Professional Conduct apply to affiliates of employee benefit plans subject to the Employee Retirement Income Security Act (ERISA).

Topics covered:
  • Employee benefit plan auditing: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Firm practice management: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Tax: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Forensic & valuation services: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Fair value measurement: Ethics, integrity & professionalism: Ethics, integrity & professionalism
  • Personal financial planning: Ethics, integrity & professionalism: Ethics, integrity & professionalism

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