AICPA Plain English Guide to Independence

In addition, Rule 102, Integrity and Objectivity (AICPA, Professional Standards, vol. 2, ET sec. 102), and ET section 55, Article IV—Objectivity and Independence (AICPA, Professional Standards, vol. 2), of the Principles of Professional Conduct, discuss in broad terms that members should be alert for relationships that could diminish their ... ................
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