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Ethics & Independence

Firms registered with PCAOB are required to comply with the PCAOB's Ethics & Independence Standards.

PCAOB Interim Ethics Standards

The PCAOB's Interim Ethics Standards are comprised of:

PCAOB Interim Independence Standards

The PCAOB's Interim Independence Standards are comprised of:

  • Independence Standards Board (ISB) Standards Nos. 1, 2, and 3, and ISB Interpretations 99-1, 00-1, and 00-2, to the extent not superseded or amended by the Board.
  • SEC Rules on Auditor Independence (See below)

PCAOB Ethics & Independence Rules and Related Information

The SEC has approved the following PCAOB Ethics and Independence Rules:

Additional PCAOB resources regarding the Ethics and Independence Standards of the Board including, but not limited to, Staff Questions & Answers and Proposed Rules are accessible at the respective link.

SEC Rules on Auditor Independence

The SEC has adopted the following rules regarding auditor independence:

The SEC has also issued the following guidance regarding their independence rules:

Additional Guidance on SEC Independence

SEC Office of the Chief Accountant (OCA)- Professional Practice Group

Note: The Board's Interim Independence Standards do not supersede the SEC's auditor independence rules. Therefore, to the extent that a provision of the SEC's rule is more restrictive - or less restrictive - than the Board's Interim Independence Standards, a registered public accounting firm must comply with the more restrictive rule.


Additional Guidance on Ethics & Independence