The AICPA Code of Professional Conduct

Review The AICPA Code of Professional Conduct. Why is an auditor’s independence so essential? How

does the Chartered Professional Accountant’s need for independence differ from that of other

professions? Provide two examples from current events where independence was an issue in an audit

of a public company.

The file is going to be too large to send to you using the messaging system. Please go to this website

and download the PDF file to do your research:

https://www.aicpa.org/research/standards/codeofconduct/downloadabledocuments/2013june1codeofprofessionalconduct.pdf