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Clarifying ethics rules for OCBOA reports.

Publication: The National Public Accountant
Publication Date: 01-AUG-05 		Format: Online
Delivery: Immediate Online Access
Full Article Title: Clarifying ethics rules for OCBOA reports.(other comprehensive bases of accounting)

Article Excerpt
Can an accountant perform a variety of services for an attest client and remain independent? When an accountant performs an attest service--an audit, compilation or review--for even the smallest, non-public client, he or she must maintain an appropriate level of independence to satisfy the ethics rules of the AICPA. This is true even for financial statements prepared under other comprehensive bases of accounting (OCBOA).

It's a common misconception that professional standards--including ethics rules--don't apply to OCBOA reports. In fact, independence and other rules do apply to OCBOA audits, reviews and compilations. Furthermore, based on the...

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