Independence of mind is a vital aspect of ethics. The Independence Rule and the related interpretations help practitioners with solid guidelines when working with audit and attest clients. But what about situations you may find yourself in where the code is silent?

That's where the Conceptual Framework Approach (ET sec. 1.210) comes in.

In this episode, Jennifer Kappler, CPA, talks about the conceptual framework with Nancy Miller, CPA.

Helpful related resources

• AICPA Code of Professional Conduct
• Plain English guide to independence
• Common deficiencies: Government and not-for-profit audits
• Independence rules comparison: AICPA and Government Auditing Standards