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12 CFR 363.3 - Independent public accountant.
(1) A statement identifying the internal control framework used by the independent public accountant, which must be the same as the internal control
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Accounting News: Auditor Independence
When CPAs and their firms provide certain services that require them to be independent, such as audits of financial statements and audits of internal control
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Internal Audit vs. External Audit: Whats the Difference?
Internal audit is an independent function within an organization that assesses and improves its operational processes, risk management, and internal controls.
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