Outsourcing by Certified Public Accountants to Be Subject to Ethics Rules

By Record, Journal | THE JOURNAL RECORD, November 9, 2004 | Go to article overview

Outsourcing by Certified Public Accountants to Be Subject to Ethics Rules


Record, Journal, THE JOURNAL RECORD


Certified public accountants who outsource work to third parties will soon be subject to ethics rules imposed by the accounting profession.

Daryl Hill, executive director of the Oklahoma Society of CPAs, said the American Institute of Certified Public Accountants has adopted new ethics rules that place new requirements on members who outsource work.

John Curzon, OSCPA Professional Ethics Committee chairman and a partner at Curzon Cumbey & Kunkel in Tulsa, said the new rules are in place to protect consumer confidentiality.

Third parties bring expertise and efficiency to the ultimate benefit of the client; however, we must assure our clients that the same standards of integrity, competence and due care that they expect of us are adhered to by the third parties, Curzon said.

Two new rules and one revised rule spell out the responsibilities AICPA members now must meet when outsourcing clients' work to third- party providers. The definition of third-party service providers has been broadened beyond an outside tax service bureau to any third- party service provider used by AICPA members, including independent contractors used by a CPA firm. …

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Outsourcing by Certified Public Accountants to Be Subject to Ethics Rules
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