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Ethics, integrity & professionalism

About this topic

Based on the AICPA Competency Framework: Employee Benefit Plan Auditing, these learning resources are designed to enhance CPAs’ knowledge and skills necessary to perform high-quality employee benefit plan audit engagements. Use these resources to build competencies around auditing employee benefit plans and set yourself apart in the market so that clients and employers feel confident in your work and ability to conduct these audits.

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5 principles of high-quality ethics and compliance programmes

This article shares five principles of high-quality ethics and compliance programmes.

Article Ethics, integrity & professionalism

AICPA Plain English Guide to Independence

This Guide is designed to help you understand independence requirements under the AICPA Code of Professional Conduct.

Report Ethics, integrity & professionalism

DOL and AICPA Independence Rule Comparison

This summary presents some of the more common independence rules that affect auditors of employee benefit plans.

Report Ethics, integrity & professionalism

AICPA Code of Professional Conduct

The AICPA Code of Professional Conduct provides guidance and rules to all members in the performance of their professional responsibilities.

Tool Ethics, integrity & professionalism

Frequently Asked Questions: Application of the Independence Rules to Affiliates of Employee Benefit Plans

This document discusses how the definitions and guidance provided in the Client Affiliates interpretation of the AICPA Code of Professional Conduct apply to affiliates...

Article Ethics, integrity & professionalism

Documentation of Review of AICPA Independence Requirements Where Nonattest Services Are Performed for an Employee Benefit Plan Audit Client

This tool is intended to assist CPAs performing nonattest services for employee benefit plan audit clients in documenting the nonattest services impair their...

Tool Defined contribution plans Advanced