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AICPA — Yellow Book (GAGAS) Independence Rules Comparison Logo aicpa

  Free |   AICPA |   Jun 2015 |

This document is intended to help AICPA members comply with the AICPA and Yellow Book standards. It highlights provisions in the Yellow Book’s Independence Standards and compares them to the relevant independence provisions of the AICPA Code of Professional Conduct.

Topics covered:
  • Governmental auditing: Technical: Yellow Book: Auditor independence, Foundational