Ethically Speaking

In this first of two episodes on forgiveness engagements, you'll hear about areas of the AICPA professional standards you need to be aware of when helping your clients with loan forgiveness, including the code of conduct. Listen, as Toni Lee-Andrews, Director of the AICPA Professional Ethics Division hosts a discussion with Jim Brackens AICPA, Vice President of Ethics and Practice Quality and Bob...

In this episode, you'll hear our update on NOCLAR (noncompliance with laws and regulations), the inducements practice aid, IESBA (the International Ethics Standards Board for Accountants), the monitoring group recommendations, and a status report on the Statements on Standards for Tax Services. You'll hear about an Association update from Sue Coffey, executive vice president for public practice an...

In this episode Diane Jules, deputy director of the International Ethics Standards Board for Accountants and Ellen Goria, associate director of the AICPA Professional Ethics Division, discuss IESBA's recently released staff Q & A document. If you have questions about the substantive content of this episode, please call the ethics hotline at 888.777.7077 (option 2, then option 3) or email ethics@ai...

Listen as Diane Jules, deputy director of the International Ethics Standards Board for Accountants and Ellen Goria, associate director of the AICPA Professional Ethics Division, discuss the board's goals and the relevance of the board's work to U.S. accountants. If you have questions about the substantive content of this episode, please call the ethics hotline at 888.777.7077 (option 2, then optio...

In this episode, Carl Mayes, CPA, and Michele Craig, CPA, discuss the AICPA's Enhancing Audit Quality Initiative: its purpose, history, current areas of focus and some of the ongoing quality challenges firms face. What you'll hear in this episode: • When, why, and how EAQ began. • Mechanics and logistics. Where do the numbers come from that drive relevance? • Some of the successes of the initiativ...

Staff augmentation arrangements and non-compliance with laws and regulations (NOCLAR) were two of the liveliest discussions this quarter. The Professional Ethics Executive Committee also approved a one-year deferral of the effective date of three interpretations: Information System Services, State and Local Government Client affiliates, and Leases. PEEC meetings are open to the public and we alway...

Listen as Aradhana Aggrawal and April Sherman, two of our independence and behavioral managers, talk about ethics hotline activity and about the new Qs&As we've released on hosting. Just in time for tax season, we've answered questions on general ledger software, tax returns, and independence. What you'll hear in this episode • (00:40) Background, definition, and what the hosting interpretation sa...

Tune in to this episode of Ethically Speaking to hear the latest about projects the AICPA Professional Ethics Executive Committee is working on. PEEC meetings are open to the public and we always welcome feedback and input about projects and plans.

CPAs are a helpful bunch! How can we avoid letting that delightful characteristic put us in the position of auditing our own work when we help our clients in their implementation of the new rev rec standard? In this episode of Ethically Speaking, Toni Lee-Andrews, director of the AICPA Professional Ethics Division, and Bob Dohrer, chief auditor of the AICPA Audit and Attest team, sit down to explo...

What (and who) you'll hear in this episode: • Toni Lee-Andrews: Introduction and welcome (00:36) • Brian Lynch: PEEC three-year strategy and work plan consultation paper (00:52) • Lisa Snyder: Staff augmentation (01:54) • Anna Doudourekas: Inducements (04:12) • Ellen Goria: IESBA update (06:04) • Nancy Miller: State and local government*; IT and cloud services - (9:40) • Stephanie Saunders: AICPA...

Why this is an important topic for members (00:34) Explanation of AICPA's tax standards (00:58) History of the tax standards (02:10) Past AICPA ethics investigations into tax standards violations (03:45) Tax questions to the AICPA ethics hotline (04:40) About the current revisions of the tax standards (06:40)

Want to stay up to date with ethics guidance? Tune in to this episode of Ethically Speaking to hear the latest on projects the AICPA Professional Ethics Executive Committee is working on. In its open meeting this quarter, the committee discussed several topics including NOCLAR, IESBA developments, inducements, staff augmentation, and the three-year strategy and work plan. Staff presented updates o...

Listen in on this second hosting services episode to hear answers to questions coming into our hotline and received at the recent Engage conference. What you'll learn in this episode: • Hosting services explained (1:03) • Why hosting services impair independence (2:05) • What tax practitioners need to provide to their clients to meet the requirements of this interpretation (4:40) • About UNICAP ca...

Do you know whether you're providing hosting services to your clients? Will your independence be impaired when the ethics guidance takes effect on July 1? Get answers to these questions and more in this informative episode. Hosting services explained (0:53) Why the new guidance is necessary and what issues it's addressing (2:08) Benefits to members and the public of the new guidance (3:50) Example...

Outgoing PEEC chair Sam Burke, division director Toni Lee-Andrews, and various task force leaders discuss the "State and Local Government Client Affiliates" and "Information System Services" interpretations as well as other key happenings at PEEC's open meeting on May 15.

The AICPA Professional Ethics Division has resurrected our perennially popular newsletter as a podcast. In this inaugural episode, Toni Lee-Andrews, the director of the division, speaks on our vision and the value we hope to bring members and other interested parties. You'll hear plans for education, member enrichment, and how we'll use the podcast to support standard setting and engagement with o...