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This session will describe the AICPA ethics structure, present a quick reminder of the requirements for the State and Local Government Client Affiliates Interpretation that is currently effective, discuss recently adopted standards (such as NOCLAR and others), discuss the current exposure draft for compliance audits, identify key differences between the AICPA Code of Professional Conduct (Code) and the 2018 Yellow Book, and identify common mistakes in yellow book and single audits.
Learning Objectives:
Identify the structure of the Professional Ethics Division and its role in standard setting and enforcement activities
Identify recently adopted standards in the Code
Identify the current exposure draft for compliance audits and how it could affect you
Recognize the differences between independence requirements in the Code and the 2018 Yellow Book
Identify common mistakes in yellow book and single audits