Defining a family relationship may seem simple. But is it really? In this week's episode, Sarah Brack, CPA, and April Sherman, CPA, look at family relationships and how they can affect an auditor's independence. You may be surprised at some things they discuss!

Helpful related resources

• AICPA Code of Professional Conduct
• Plain English guide to independence
• Independence rules comparison: AICPA and Government Auditing Standardsf