Review the following resources by clicking on these links: AICPA Code of Professional Conduct - This website provides auditors with the principles and rules for conducting professional services Journal of Accountancy - This site provides a current article on Corporate Ethics and Compliance Programs Section 101 - Independence - The Code of Professional Conduct focuses special attention to auditor independence A Framework for Auditor Independence - The Journal of Accountancy's article on Auditor Independence Code of Ethics - The Institute of Internal Auditors has a Code of Ethics that has many similar principles and rules to the Code of Professional Conduct Then, apply what you have learned to answer the following question What is meant by independent in mental attitude?