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Accounting & Auditing Resource Guide

Auditor Independence & Ethics

The materials here are predominantly concerned with professional conduct and standards as they relate to working on engagements, that is, the process by which a client hires an auditor to do an audit. Standards and material related to accounting and auditing specifics, are in the Standards section of the guide. We have also included some peer review resources as they relate to auditor engagements.

Internet Resources

Sarbanes-Oxley Act of 2002

Material related to Sarbanes-Oxley—specifically information about its background—is included here because in part the intent of the law and the established duties of the Public Company Accounting Oversight Board (PCAOB), were to: inspect, investigate, and enforce compliance on the part of registered public accounting firms, their associated persons, and certified public accountants. We have included the legislative material for the law including links to the bill, congressional reports, and public law as well as information looking at the law and oversight process.

The linked legislation below comes from and

The following resources come from related government and other external websites: