Exposure Draft Issued on Modernized Independence Rules.
Position | Brief Article |
In an effort to modernize the profession's rules on independence, the Professional Ethics Division last month issued an exposure draft containing proposed revisions to various interpretations and rulings under Rule 101--Independence. The proposal embraces an engagement-team focused approach to independence which extends to those who can influence the engagement, an approach already supported by other independence standard-setters and regulators, such as the Securities and Exchange Commission, Independence Standards Board, and International Federation of Accountants.
Members and other interested parties are encouraged to comment on this important proposal. Comments on the exposure...
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