To be independent in appearance
A)the accountant has no financial dealings with the client
B)the accountant conforms to the rules in the professional code of conduct and the additional independence requirements imposed by the SEC and PCAOB for audits of public companies
C)the accountant should be judged from the prospective of an outside reader of the financial statements
D)the accountant is subject to no undue influence by the client

Question

Quizplus · Accepted Answer

Independence in appearance means that the accountant should be perceived as independent by an outside observer, ensuring that there is no appearance of bias or conflict of interest.

To Be Independent in Appearance