Independence 275~279 Employment or Association -AICPA Code of professional conductのPart1- USCPA

Current Employment or Association With an Attest Client

Part1の275。

Simultaneous Employment or Association With an Attest Client

Part1の275.005。

Firm の Partner や Professional employee が、Attest client の以下の Position につくと、Advocacy threats や Self-review threats になり、Independence が Impair 。Safeguards も Apply できない。

Director
Officer
Employee
Promoter
Underwriter
Voting trustee
Trustee for any pension or profit-sharing trust of the client’s
Any equivalent management position

　　☆Attest client の Financial statements と Professional engagement の Period が対象

Adjunct faculty member

Firm の Partner や Professional employee が、Attest client である College などの Educational institution の Adjunct faculty member（非常勤教職員）の職務につくことができる。

ただし、Partner or professional employee は、以下の Safeguards をすべて満たす必要がある。

The educational institution で Key position でない。
The attest engagement team に Participate していない。
The attest engagement に Influence する Position でない。
The educational institution に Part-time and non-tenure basis で Employ されていない。
Participation が Require されないかぎり、The educational institution が Sponsor である Employee benefit plans に Participate していない。
The educational institution の Management responsibilities を Assume したり、Policies を Set したりしない。

Government auditors

Government organization の Attest engagement の Member は、以下のうち一つは満たす必要がある。

Is directly elected by voters of the government entity with respect to which attest engagements are performed

Is appointed by a legislative body and is subject to removal by a legislative body

Is appointed by someone other than the legislative body, as long as the appointment is confirmed by the legislative body and removal is subject to oversight or approval by the legislative body

Honorary Director or Trustee of a Not-for-Profit Organization

Part1の275.010。

Firm の Partner や Professional employee が、Attest client である Not-for-Profit Organization の Honorary Director or Trusteeの職務につくと、Familiarity threats 、Self-review threats 、Management participation threats により Independence が Impair される。

ただし、以下の Safeguards をすべて満たすことで、Independence のThreats を Acceptable level まで下げられる。

The position is clearly honorary and the individual holds the position in name only.

The individual cannot vote or otherwise participate in board or management responsibilities.

All externally circulated materials identify the position as honorary.

Member of Advisory Board

Part1の275.015。

Firm の Partner や Professional employee が、Attest client の Advisory board（諮問委員会）の Member につくと、Familiarity threats 、Self-review threats 、Management participation threats により Independence が Impair される。

ただし、以下の Safeguards をすべて満たすことで、Independence の Threats を Acceptable level まで下げられる。

The responsibilities of the advisory board are in fact advisory in nature.

The advisory board has no authority to make nor does it appear to make management decisions on behalf of the attest client.

The advisory board and those having authority to make management decisions, including the board of directors or its equivalent, are distinct groups with minimal, if any, common membership

Member of Governmental Advisory Committee

Part1の275.020。

Firm の Partner や Professional employee が、Government の Advisory committee（諮問委員会）の Member につくと、Familiarity threats 、Self-review threats 、Management participation threats が発生するが、その Threats は Acceptable level 。

Campaign treasurer

Part1の275.025。

○Member of Federated Fund-Raising Organization
　Part1の275.030。

○Member of Organization that Receives Funds From Fund-Raising Organization
　Part1の275.035。

Former Employment or Association With an Attest Client

Part1の277。

過去に下記のような Attest client の Position についていた Covered member が、その Attest client の Attest engagement に影響をおよぼすような Team member につくと、Independence を Impair。

影響を及ぼさない Other partner ならば Covered member になる前に、以下の Disassociation を行えば Independence を Impair しない。

Ceasing to participate in all the client’s health and welfare benefit plans, unless the client is legally required to allow the covered member to participate in the plan (e.g., COBRA), and the covered member pays 100% of his or her portion of the cost

Ceasing to participate in all other employee benefit plans by liquidating or transferring all vested benefits in the client’s defined benefit plans, defined contribution plans, and similar arrangements at the earliest permissible

Disposing of any direct or material indirect financial interest in the client

Collecting or repaying any loans to or from the client other than those specifically permitted or grandfathered by the code

Assessing other relationships with the client to determine if they create threats to independence that would require the application of safeguards to reduce threats to an acceptable level

Considering or Subsequent Employment or Association With an Attest Client

Part1の279。

Considering Employment or Association With an Attest Client

Part1の279.010。

Firm の Partner や Professional employee が、Attest client の Key position につくことを考慮しているとき、Self-interest threats 、Undue influence threats、が発生し、Independence が Impair する。

Threats を Acceptable level にするには、以下の Safeguards をすべて満たす必要がある。

Individual は、Employment with an attest client に関する Consideration や Offer を Firm の Appropriate person に Report

Individual は、Offer が Reject されるまで、Engagement への Participation をやめ、Service を提供しない。

Covered member は、Individual が Employment with an attest client に Consider していることに気づいたら、Firm の Appropriate person に Notify

Firm の Appropriate person は、Individual が Attest client に Perform した Work について、Ａdditional procedures を Perform するべきか Consider

Subsequent Employment or Association With an Attest Client

Part1の279.020。

Firm の Partner や Professional employee が、Attest client の Key position につくと、Familiarity threats 、Self-review threats 、Undue influence threats 、Management participation threats が発生し、Independence が Impair する。