Additional Guidance and Resources

•  Keeping Up with Ethics More than Just a CPE Requirement
  By Ibolya Balog, CPA
  Pennsylvania CPA Journal, Winter 2013
• 2011 Yellow Book Independence - Nonaudit Services Documentation Practice Aid
• Decisions - Ethics Decision Tree for CPAs in Business & Industry
• Guide for Complying with Rules 102 to 505
• Independence - Comparison of different organizations' rules
• Independence - AICPA resources on Intrepretation 101-3
• White Paper on Firm Names

• PICPA Professional Ethics Committee
• Links to other organizations issuing ethics standards
• Mobility and Licensing Requirements of the State Board of Accountancy
  • CPA Mobility
  • NASBA