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June 23, 2021, letter commenting on AICPA's Professional Ethics Executive Committee's Proposed Interpretations and Definition of the AICPA Code of Professional Conduct, Responding to Non-Compliance with Laws and Regulations

Published: Jun 23, 2021. Publicly Released: Jun 28, 2021.
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This letter provides GAO's comments on the proposed interpretation and definition entitled Responding to Non-Compliance with Laws and Regulations, which the American Institute of Certified Public Accountants (AICPA) prepared. GAO provides standards for performing high-quality audits of government organizations, programs, activities, and functions and of government assistance received by contractors, nonprofit organizations, and other nongovernment organizations with competence, integrity, objectivity, and independence.1 These standards, often referred to as generally accepted government auditing standards (GAGAS), are to be followed by auditors and audit organizations when required by law, regulation, agreement, contract, or policy. For financial audits, GAGAS incorporates by reference the AICPA's Statements on Auditing Standards. For attestation engagements, GAGAS incorporates by reference the AICPA's Statements on Standards for Attestation Engagements.

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Certified public accountantsEthical conductLaws and regulationsNoncomplianceProfessional ethicsRegulatory noncomplianceNonprofit organizationsAuditorsFinancial auditsFinancial management