Independence and ethics

Independence, confidentiality and professional conduct on other firms’ files.

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PageTypeApplies toState
Independence when you freelance for CPA firmsHow independence rules reach a freelancer on someone else's audit file: who is on the engagement team, what the firm must ask, and what to disclose.OverviewUS rule; elsewhere, check your own regulatorDraft

Guides

PageTypeApplies toState
Confidentiality: what freelancers owe client and firmWhere a freelancer's confidentiality duties come from: the AICPA rule, the firm's contract, tax-return rules and AI tools, plus steps for every file.GuideUS rule; elsewhere, check your own regulatorDraft

Ethics pages

PageTypeApplies toState
AICPA Code: independence explained for subcontractorsHow the AICPA independence framework reaches a subcontractor who performs audit procedures: the engagement team definition and what the firm must ask.EthicsUS ruleDraft
AICPA Code: the confidentiality rule explainedWhat the AICPA Confidential Client Information Rule requires, who it binds, its main exceptions, and what a freelancer should do with client files.EthicsUS ruleDraft
AICPA Code: using a third-party service providerWhat the AICPA interpretation on third-party service providers asks of a firm, and what it means for a freelancer who receives client files.EthicsUS ruleDraft
Conflicts of interest for freelancersHow to spot and handle a conflict of interest when you work for several firms: the IESBA threats framework, disclosure, and where the AICPA text is.EthicsCountry-neutralDraft
Honest titles: who may use the title CPAWho may call themselves a CPA: state law decides, with New York's statute as a worked example, and what freelancers outside the US should check.EthicsUS rule; elsewhere, check your own regulatorDraft
Independence checks before every file: a worked exampleAn illustrative walk through the checks a freelancer runs before taking an audit file: investments, balances, business ties, fees and the written answer.EthicsUS ruleDraft

Glossary entries

PageTypeApplies toState
Acts discreditableUS rule. Acts discreditable is the name professional codes give to a general rule against conduct that brings discredit on the profession.GlossaryUS ruleDraft
Contingent feeUS rule. A contingent fee is a fee that depends on the outcome: paid only if a specified result is achieved, or set by reference to the result.GlossaryUS ruleDraft
Engagement teamUS rule. In professional standards, the engagement team means the people who perform an engagement, and professional codes define it precisely for...GlossaryUS ruleDraft
Independence in fact and in appearanceUS rule. Independence is commonly described in two parts.GlossaryUS ruleDraft

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CORAA prepares audit files for US CPA firms. Reviewers are independent contractors who clear what the software flags, with evidence and a note, paid per file under a contractor agreement.

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  • No exclusivity: you can work for others
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