Financial Services Industry
Industry: Email Alert RSS FeedExposure draft: financial interests and independence
California CPA, June, 2005
The AICPA is seeking comment on a proposed ethics interpretation under Rule 101-Independence, which would change the rules for determining whether financial interests held by a company's external auditor impair independence.
The new interpretation looks to define financial interest, direct financial interest and indirect financial interest, and provide guidance on determining whether financial interests should be considered direct or indirect financial interests.
Comments must be received by June 17.
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For more information, visit http://aicpa.org/members/div/ethics/Ethics_Exposure_Draft_Financial_Relationships.htm.>
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