Description

The AICPA Professional Ethics Division issued the State and Local Government Client Affiliates Interpretation to provide guidance to auditors of State and Local governments in evaluating  which entities are affiliates of those governments.  This session will go through the background of the interpretation, discuss examples of how affiliates would be evaluated using this interpretation, and preview some tools to assist in the evaluation.  

Learning Objectives:

• Identify new independence standards for government audits
• Apply new independence standards to their government audits

Speaker(s):

• John R. Good, CPA, Executive Director, Ernst & Young
• Flo Ostrum, CPA, Grant Thornton LLP

Category: Concurrent Session (Online)