PICPA | Ethics Resources | Gramm-Leach-Bliley Act of 1999

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Professional Ethics

Ethics Resource Center

Independence Rules - Comparisons of Different Organizations’ Standards

The AICPA Professional Ethics Division has compiled tables summarizing and comparing the independence rules for AICPA and several other organizations:

DOL and AICPA Rule Comparison [Word document]
GAO and AICPA Rule Comparison
SEC and AICPA Rule Comparison


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