[The following footnote was effective before December 31, 2016. See PCAOB Release No. 2015-002. The current standard can be found here .]

fn 12  In making a judgment about whether he or she is independent, the practitioner should be guided by the AICPA Code of Professional Conduct. Also, see the Auditing Interpretation “Applicability of Guidance on Reporting When Not Independent," (AU section 9504.19-.22).