The AICPA Conceptual Framework for Independence requires that CPAs evaluate whether a particular threat would lead which type of person to conclude that an unacceptable risk of non-independence exists?

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The AICPA Conceptual Framework for Independence requires that CPAs evaluate whether a particular threat would lead a reasonably informed third party to conclude that an unacceptable risk of non-independence exists. This means that CPAs must consider how an objective and knowledgeable outsider would view the situation if they were aware of all the facts and circumstances surrounding the engagement.

The AICPA Conceptual Framework for Independence Requires That CPAs Evaluate