The Great Resignation... the Great Reshuffle... the Big Quit. Different names for the same phenomenon that we see happening all around us. Our profession is no exception, but there may be important ethical considerations if you are moving into a role at an attest client of your firm.

In this episode, we discuss simultaneous and subsequent employment considerations that Melissa Powell, CPA, and Emily Daly, CPA, have been talking with members about on the ethics hotline.

Resources mentioned

• "Considering Employment or Association With an Attest Client" interpretation
• "Subsequent Employment or Association With an Attest Client" interpretation
• "Simultaneous Employment or Association With an Attest Client" interpretation
• Conceptual Framework for Independence
• Chapter 2 of the Plain English guide to independence