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Maintaining Integrity And Objectivity Avoiding Subordination Of Judgment When Threats Exist, Steven Mintz
Maintaining Integrity And Objectivity Avoiding Subordination Of Judgment When Threats Exist, Steven Mintz
Steven Mintz
According to the AICPA Code of Professional Conduct, “in the performance of any professional service, a member shall maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate his or her judgment to others.” Rule 102 thus prohibits a member from knowingly misrepresenting facts or subordinating judgment when performing professional services for a client and employer. The rule was revised to provide guidance for external auditors who might face pressures within the firm to subordinate judgment.
Maintaining Integrity And Objectivity Avoiding Subordination Of Judgment When Threats Exist, Steven Mintz
Maintaining Integrity And Objectivity Avoiding Subordination Of Judgment When Threats Exist, Steven Mintz
Steven Mintz
According to the AICPA Code of Professional Conduct, “in the performance of any professional service, a member shall maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate his or her judgment to others.” Rule 102 thus prohibits a member from knowingly misrepresenting facts or subordinating judgment when performing professional services for a client and employer. Interpretation 102-4, “Subordination of Judgment by a Member,” was revised to provide guidance for external auditors who might face pressures within the firm to subordinate judgment. This papers describes the new rules and provides a …