The SEC and PCAOB independence rules for auditors are identical to those of the AICPA.

Name: The SEC and PCAOB independence rules for auditors are identical to those of the AICPA.
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While there may be some similarities, the SEC and PCAOB have their own independence rules for auditors that may differ from those of the AICPA. For example, the SEC prohibits auditors from providing certain non-audit services to audit clients, while the AICPA allows for more flexibility in this area.

The SEC and PCAOB Independence Rules for Auditors Are Identical