Unethical business practices harm organizations and economies. Large-scale business failures such as Enron—as well as the more recent failures related to the global financial crisis—highlight the consequences of unethical business practices and amoral management. Professional accountants, as stewards of transparency and trust, and subject to a professional code of ethics, have a key role to play not only in upholding but in encouraging and influencing ethical behavior and decision making within their organizations. Read More


You are now viewing all "independence" resources. View All Ethics Resources

  • PCPS Independence Toolkit
    June 11, 2013 - American Institute of CPAs

    Helps accountants understand the meaning of true independence and apply the latest rules to everyday practice. It includes a guide to independence, FAQs on the performance of nonattest services, and an Inadvertent Independence Violations Practice Tool should an unintentional violation of independence occur.

    independence; Guidance



  • Independence Is in the Eye of the Beholder
    June 3, 2013 - Journal of Accountancy

    An article that considers the importance of independence in appearance as well as fact. It includes real-life examples of certain activities that may give rise to assertions of questionable independence in appearance and provides simple risk control principles to help accountants avoid these situations. 

    independence; Guidance



  • Independence is in the Eye of the Beholder
    June 3, 2013 - Journal of Accountancy

    The independence of CPAs is the hallmark of the profession. As such, accountants put forth significant focus and effort to comply with independence requirements related to everything from investments to business and employment relationships to services delivered to clients. But being what accountants call independent in “fact” isn’t enough. CPAs also must be independent in appearance as well—a requirement detailed in various professional guidelines, including the AICPACode of Professional Conduct.

    independence; Article



  • Independence Guide
    March 18, 2013 - CPA Australia

    Helps accountants and auditors understand the requirements in APES 110, Code of Ethics for Professional Accountants, with which CPA Australia members must comply. The standard is based on the Code of Ethics for Professional Accountants issued by the IESBA.

    independence; Guidance




Discover More Resources

Topic Subcategories

Types of Resources


Get the latest updates delivered straight to your inbox

Keep Updated
Get the latest updates delivered straight to your inbox.



Suggest a Resource, News Item, Event, or Discussion Topic

Knowledge Section
Why should we include this?