Ethics Articles

  • Addressing Independence Issues Not Covered by the Code

    Scenario: James is a CPA who serves on the board of a neighborhood association that hires a management company for administrative tasks and services. The management company (and not the neighborhood association) hires and directly compensates a separate CPA firm (not associated in any way with James) to perform a compilation of the financial statements of the neighborhood association.
  • Records Requests

    The Michigan Association of CPAs (MICPA) Professional Ethics Task Force has seen an increase in inquiries from CPAs and the public related to the return of records, whether requested by a client, former client, or successor CPA.