Ep. 59: Can software patches for your clients impair independence?
Patches and the "discrete tool" exception... Important concepts when considering whether the help you're giving a client will impair your independence.
In this episode, Liese Faircloth and Iryna Klepcha, two CPAs on staff in the AICPA Professional Ethics Division, continue their discussion with Dan O'Daly, a managing director in Deloitte's independence office, about changes to the Code of Professional Conduct related to technology.
If you missed the first two parts of this discussion, look for episodes 57 and 58.
Related resources
- Information Systems Services interpretation
- ISS practice aid
- Nonauthoritative questions and answers regarding cybersecurity services
- Nonauthoritative questions and answers regarding information systems
- Internal Audit interpretation
Our confidential ethics hotline can be reached at 888.777.7077 then dial option 2, option 3
If you'd like email updates about new Ethically Speaking episodes and other ethics content, subscribe to Digital Dose of Ethics. Just click the link and type "Subscribe" in the subject line. You can unsubscribe at any time.