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Professional Ethics division issues exposure draft.

The AICPA Professional Ethics Executive Committee has issued an exposure draft containing five proposals for review and comment. The proposals include revisions to the following independence standards: Interpretation 101-1--Interpretation of Rule 101 (trustee or executor relationships with a client), Interpretation 101-2--Former Practitioners and Firm Independence, Interpretation 101-10--The effect on independence of relationships with entities included in the governmental financial statements, ethics ruling no. 41, Member as Auditor of Insurance Company, and ethics ruling no. 70, Member's Depository Relationship With Client Financial Institution.

Members and other interested parties are encouraged to comment on this proposal. Comments on this exposure draft will be accepted through Aug. 17.

For a copy, visit:

[computer] ethics/ed020617.htm
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Publication:CPA Letter
Article Type:Brief Article
Geographic Code:1USA
Date:Jul 1, 2002
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