Be able to discuss issues with consulting and audit in the same firm for the same client. What is the established framework of the AICPA code of ethics? What is integrity according to the Code? Who must abide by the AICPA Code of Ethics? all AICPA members What is the SEC's approach to independence? What impairs independence? Regarding SOX, what non audit services can an auditor do or not for an audit client? SOX and auditor requirements for internal controls