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Mar 18, 2022

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.

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