Requirement: Can someone help me paraphrase the different rules as much as possible to avoid taking someone else words. This answer is from the text:

Describe the PCAOB's independence and ethics rules and briefly discuss whether they are different from the AICPA rules.

Please see attach answer

. Based on the text, the rules are listed below:

Rule 3520 - Author Independence, establishes the requirement for the accounting firm to be independent of its audit client throughout the audit and professional engagement period as a fundamental obligation of the auditor.

Rule 3521 - Contingent Fees, treats registered public accounting firms as not independent of their audit clients if the firm, or any affiliate of the firm, during the audit and professional engagement period, provides any service or product to the audit client for a contingent fee or a commission or receives from the audit client, directly or indirectly, a contingent fee or commission.

Rule 3522 - Tax transactions is a rule that was issued in the aftermath of the tax shelter transactions, a registered public accounting firm is not independent of its audit client if the firm, or any affiliate of the firm, during the audit and professional engagement period, provides any non-auditing service to the audit client, etc.

Rule 3523 - Tax Services for Persons in Financial Reporting Oversight Roles, applies to tax services provided during the audit period. Expressly, rule 3523 will not prohibit tax services provided during the portion of the audit period that precedes the beginning of the professional engagement period.

Rule 3524 - Audit Committee Preapproval of Certain Tax Services, under this rule, a registered public accounting firm should describe in writing the scope of the service, the fee, any compensation agreement, etc.

Rule 3525 - Audit Committee Preapproval of No auditing Services Related to Internal Control over Financial Reporting, under this rule, a registered public accounting firm should describe in writing to the audit committee the scope of services, the potential effect of services, etc. when seeking audit committee preapproval to perform fir an audit client.

Rule 3526 - Communication with Audit Committees Concerning Independence, this rule establishes guidelines when an accounting firm should discuss with the audit committee of the client information concerning the relationship between the firm and the entity that might bear on the auditor independence. A registered public accounting firm must describe in writing to the issuer's audit committee all its relationship between the registered public accounting firm, discuss any potential effects, etc. before accepting an initial engagement.