ࡱ> %` Mbjbj f̟̟0ahf0f0f080:3> 59" :::@h%f pd=======$g@hB=|j?0@||=::=2hhh| R::=h|=hhv#d"0:4 |Cf0:~(|:=>)gC*gC0gC0D .vw&hxy>.v.v.v==p.v.v.v>||||dXl$b"Dal"  AICPA Plain English Guide to Independence July 1, 2009  TABLE OF CONTENTS NOTICE TO READERS PREFACE Purpose of this guide Conventions and key terms used INTRODUCTION What is independence? What should I do if no specific guidance exists on my particular independence issue? When is independence required, and who sets the rules? In addition to the AICPA, who else sets independence rules? APPLYING THE RULESCOVERED MEMBERS AND OTHER FIRM PROFESSIONALS How do the independence rules apply to me? Do any of the rules apply to me if I am not a covered member? What if I was formerly employed by a client, or I was a member of the clients board of directors? What rules apply if I am considering employment with an attest client? What if I accept employment or a board position with an attest client? APPLYING THE RULESFAMILY MEMBERS When is my family subject to the rules? What about my other close relatives? FINANCIAL RELATIONSHIPS When do my (or my familys) financial interests impair independence? What if my immediate family or I receive a financial interest as a result of an inheritance or a gift? What are the rules that apply to my mutual fund investments (and those of my family) if my firm audits those mutual funds? Which rules pertain to my mutual fund investments (and those of my family) if my firm audits companies held in those mutual funds? May I have a joint closely held investment with a client? May my family or I borrow money from or lend money to a client? May I have a brokerage account with a client? May I have a bank account with a client? May I have an insurance policy with a client? May I give gifts or entertainment to or accept gifts or entertainment from a client? BUSINESS RELATIONSHIPS Which business relationships with a client impair independence? NONATTEST SERVICES Which rules describe the nonattest services that my firm and I may or may not provide to attest clients? What are the rules concerning performing bookkeeping services for a client? May my firm provide internal audit assistance to a client? May my firm provide valuation, appraisal, or actuarial services to a client? May my firm provide investment advisory services to a client? May my firm design or implement an information system for a client? FEE ISSUES What types of fee arrangements between my firm and a client are prohibited? When are referral fees permitted? Is independence affected when a client owes the firm fees for professional services that the firm has already provided? Does being compensated for selling certain services to clients affect my independence? Does it matter if a significant proportion of my firms fees come from a particular client? FURTHER ASSISTANCE Where can I find further assistance with my independence questions?  Notice to Readers  This publication is designed to provide illustrative information with respect to the subject matter covered. It does not establish standards or preferred practices. The material was prepared by AICPA staff and has not been considered or acted upon by senior technical committees or the AICPA board of directors and does not represent an official opinion or position of the AICPA. It is provided with the understanding that the staff and publisher are not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. The staff and publisher make no representations, warranties, or guarantees about and assume no responsibility for the content or application of the material contained herein and expressly disclaim all liability for any damages arising out of the use of, reference to, or reliance on such material. Copyright 2009 by American Institute of Certified Public Accountants, Inc. New York, NY 10036-8775 Permission is granted to make copies of this work provided that such copies are for personal, intraorganizational, or educational use only and are not sold or disseminated and provided further that each copy bears the following credit line: Copyright 2009 by the American Institute of Certified Public Accountants, Inc. Used with permission.  Preface  Purpose of this guide The purpose of the AICPA Plain English Guide to Independence is to help you understand your independence requirements under the AICPA Code of Professional Conduct (the code) and, if applicable, other rule-making and standard-setting bodies. Independence generally implies ones ability to act with integrity and exercise objectivity and professional skepticism. The AICPA and other rule-making bodies have developed rules that establish and interpret independence requirements for the accounting profession. We broadly use the term rules to also mean standards, interpretations, rulings, laws, regulations, opinions, policies, or positions. This guide discusses in plain English the independence requirements of the principal rule-making bodies in the United States so you can understand and apply the requirements with greater confidence and ease. This guide is intentionally concise, so it does not cover all of the rules (some of which are complex), nor does it cover every aspect of them. Nonetheless, this guide should help you to identify independence issues that may require further consideration. Therefore, you should always refer directly to the rules, in addition to your firms policies on independence, for complete information. Conventions and key terms used Some of the conventions used are described in the following list: The word Note in boldface italics introduces text that emphasizes important points, highlights applicable government regulations, or indicates that a rule change may soon occur. AICPA interpretations and rulings to the AICPA Code of Professional Conduct are linked. Web addresses (universal resource locators or URLs) and hyperlinks to other sources of information are provided. Information on additional resources appears at the end of this guide to help you resolve your independence issues (see the question Where can I find further assistance with my independence questions?). We describe the rules of the U.S. Securities and Exchange Commission (SEC) and Public Company Accounting Oversight Board (PCAOB)that is, those that apply to audits of SEC Registrants and Issuersin boxed text (like this one) and provide citations to specific rules. Generally, we provide these descriptions when the SEC and PCAOB either impose additional requirements or their rules otherwise differ from the AICPA rules. This guide uses the following key terms: Client (or attest client). An entity with respect to which independence is required. Firm. A form of organization permitted by law or regulation (whose characteristics conform to resolutions of the AICPA Council) that is engaged in the practice of public accounting. SEC Registrant. An issuer filing an initial public offering; a registrant filing periodic reports under the securities laws; a sponsor or manager of an investment fund; or a foreign private issuer that is (or is in the process of becoming) an SEC registrant. In this Guide, SEC Audit Client means an SEC Registrant and its affiliates, as defined in the SEC rules. Issuer. An entity whose securities are registered under the securities laws, or that is required to file reports under section 10(A) of the Securities Exchange Act of 1934, or that files or has filed a registration statement that has not yet become effective under the Securities Act of 1933.   Introduction  What is independence? Independence is defined in HYPERLINK "http://www.aicpa.org/about/code/et_100.html"ET section 100.01, Conceptual Framework for AICPA Independence Standards (AICPA, Professional Standards, vol. 2), and is referred to herein as the conceptual framework, as follows: Independence of mind. The state of mind that permits the performance of an attest service without being affected by influences that compromise professional judgment, thereby allowing an individual to act with integrity and exercise objectivity and professional skepticism. Independence in appearance. The avoidance of circumstances that would cause a reasonable and informed third party, having knowledge of all relevant information, including safeguards applied, to reasonably conclude that the integrity, objectivity, or professional skepticism of a firm or a member of the attest engagement team had been compromised. These definitions reflect the long-standing professional requirement that members who provide services to entities for which independence is required be independent both in fact (that is, of mind) and in appearance. What should I do if no specific guidance exists on my particular independence issue? The Other Considerations section of HYPERLINK "http://www.aicpa.org/about/code/et_101.html" \l "et_101.02"Interpretation No. 101-1, Interpretation of Rule 101, under Rule 101, Independence (AICPA, Professional Standards, vol. 2, ET sec. 101.02), recognizes that it is impossible for the code to identify all circumstances in which the appearance of independence might be questioned. Specifically, Interpretation No. 101-1 requires that members use the risk-based approach described in the HYPERLINK "http://www.aicpa.org/about/code/et_100.html"conceptual framework when making independence decisions involving matters that are not specifically addressed in the independence interpretations and rulings in the code. When threats to independence are not at an acceptable level, safeguards must be applied to eliminate the threats or reduce them to an acceptable level. In cases when threats to independence are not at an acceptable level, and thereby require the application of safeguards, the threats identified and the safeguards applied to eliminate the threats or reduce them to an acceptable level must be documented. The conceptual framework provides a valuable tool to help you comply with the requirement in the Other Considerations section to evaluate whether a specific circumstance that is not addressed in the code would pose an unacceptable threat to your independence. When is independence required, and who sets the rules? AICPA professional standards require your firm, including the firms partners and professional employees, to be independent in accordance with Ethics Rule 101 of the code whenever your firm performs an attest service for a client. Attest services include the following: Financial statement audits Financial statement reviews Other attest services as defined in the Statements on Standards for Attestation Engagements. Performing a compilation of a clients financial statements does not require independence. However, if a nonindependent firm issues such a compilation report, the report must state, I am (we are) not independent with respect to XYZ Company. You and your firm are not required to be independent to perform services that are not attest services (for example, tax preparation or advice or consulting services, such as personal financial planning) if they are the only services that your firm provides to a particular client. Note: You should familiarize yourself with your firms independence policies, quality control systems, and list or database of attest clients. In addition to the AICPA, who else sets independence rules? Many clients are subject to oversight and regulation by governmental agencies. For example, the Government Accountability Office (GAO) sets independence rules that apply to entities audited under Government Auditing Standards (Yellow Book). For these clients (and others, such as those subject to regulation by the SEC or Department of Labor [DOL]), you and your firm also must comply with the independence rules established by those agencies. The SEC regulates Public Companies and Issuers and establishes the qualifications of independent auditors. This guide refers to these independence rules as SEC rules. The PCAOB, a private standards-setting body whose activities are overseen by the SEC, is authorized to set, among other things, auditing, attestation, quality control, ethics, and independence standards for accounting firms that audit Issuers. The PCAOB adopted interim ethics standards based on the provisions of the code: HYPERLINK "http://www.aicpa.org/about/code/et_102.html"Rule 102, Integrity and Objectivity (AICPA, Professional Standards, vol. 2, ET sec. 102); HYPERLINK "rhttp://www.aicpa.org/about/code/et_101.html" \l "et_101"Ethics Rule 101; and interpretations and rulings under those rules as of April 16, 2003. It also adopted Independence Standards Board (ISB) standards. To the extent that the SECs rules are more or less restrictive than the PCAOBs interim independence standards, registered public accounting firms must comply with the more restrictive requirements. In addition to its detailed rules, the SEC looks to its general standard of independence and four basic principles to determine whether independence is impaired. The general standard is an appearance standard that considers whether a reasonable investor with knowledge of all relevant facts and circumstances would conclude that an accountant is independent. Under the four basic principles, an auditor cannot (1) function in the role of management, (2) audit his or her own work, (3) serve in an advocacy role for the client, or (4) have a mutual or conflicting role with the client. Other organizations that establish independence requirements that may be applicable to you and your firm include the following. You should contact these organizations directly for further information: State boards of accountancy State CPA societies Federal and state agencies Note: Generally, the AICPA independence rules will apply to you in all situations involving an attest client. If an additional set of rules governing an engagement also applies, you should comply with the most restrictive rule or the most restrictive portions of each rule. Once you determine that your firm provides attest services to a client and which rules apply, the next step is to determine how the rules apply to you.  Applying the RulesCovered Members and Other Firm Professionals  How do the independence rules apply to me? Whenever you are a covered member, you become subject to the full range of independence rules with regard to a specific client. You are a HYPERLINK "http://www.aicpa.org/about/code/et_92.html"covered member if you are any of the following: An individual on the clients HYPERLINK "http://www.aicpa.org/about/code/et_92.html"attest engagement team An HYPERLINK "http://www.aicpa.org/about/code/et_92.html"individual in a position to influence the clients attest engagement A partner or manager who provides more than 10 hours of nonattest services to the attest client A HYPERLINK "http://www.aicpa.org/about/code/et_92.html"partner in the office in which the lead attest engagement partner primarily practices in connection with the clients attest engagement The HYPERLINK "http://www.aicpa.org/about/code/et_92.html"firm, including the firms employee benefit plans An entity whose operating, financial, or accounting policies can be controlled by any of the individuals or entities described in items 15 or by two or more such individuals or entities if they act together The SEC uses the term covered person to describe the individuals in a firm who are subject to SEC independence rules. This term is largely consistent with the AICPAs term covered member. The only difference between the two definitions is that of classification. The AICPA considers consultants to be in a position to influence the engagement (the SEC uses the term chain of command), whereas the SEC considers these persons to be on the attest engagement team. Overall, the definitions are the same. Note: This guide uses the term covered member (and covered person with respect to SEC rules) extensively in explaining the personal independence rules (for example, rules that apply to you and your familys loans, investments, and employment). Therefore, it is important that you understand these terms before proceeding. Also, remember to check your firms policies to determine whether they are more restrictive than the AICPA or SEC rules. Do any of the rules apply to me if I am not a covered member? Yes, these rules apply in certain circumstances, even if you are not a covered member. Due to their magnitude, two categories of relationships impair independence even if you are not a covered member. These relationships are defined as follows: Director, officer, or employee (or in any capacity equivalent to a member of management) of the client, promoter, underwriter, voting trustee, or trustee of any of the clients employee benefit plans Owner of more than 5 percent of an attest clients outstanding equity securities (or other ownership interests) The independence rules prohibit these relationships if you are a partner or professional employee in a public accounting firm. What if I was formerly employed by a client, or I was a member of the clients board of directors? You must be aware of a number of things, including the following: You may not participate in the clients attest engagement, or be in a position to influence the engagement, for any periods covering the time that you were associated with the client. So, for example, if you worked for the client in 2008, you would be prohibited from serving on the clients audit engagement for the fiscal year 2008 financial statements. You also could not serve in a position that would allow you to influence the fiscal 2008 engagement (for example, you could not directly or indirectly supervise the audit engagement partner). Before becoming a covered member, you must do the following: Terminate any relationships with the client as described in Interpretation No. 101-1 Dispose of all financial interests in the client Collect and repay all loans to or from the client (except those specifically permitted or grandfathered) Cease active participation in the clients employee benefit plans (except for benefits under the Consolidated Omnibus Budget Reconciliation Act of 1985) Liquidate or transfer any vested benefits in the clients retirement plans What rules apply if I am considering employment with an attest client? If an attest client offers you employment or you seek employment with an attest client, you may need to take certain actions. If you are on that clients attest engagement team or can otherwise influence the engagement, you must promptly report any employment negotiations with the client to the appropriate person in your firm. You cannot participate in the engagement until your negotiations with the client end. What if I accept employment or a board position with an attest client? Being employed by a client or a member of the clients board of directors impairs independence. However, even if you leave your firm to take a position with a client, independence may still be affected. This would be the case if you accept a HYPERLINK "http://www.aicpa.org/about/code/et_92.html"key position with the client, which means that you prepare financial statements or accounting records or are otherwise able to influence the clients statements or records. A few examples of key positions are controller, CFO, or treasurer. Remember that the substance, and not only the position title, determines whether a position is considered key. If you meet the following conditions, having a key position with a client will not impair your firms independence: The amounts that the firm owes you (capital balance or retirement benefits) are based on a fixed formula and are not material to the firm. You cannot influence the firms operations or financial policies. You do not participate or appear to participate in the firms business or professional activities. Your firm must consider whether it should apply additional procedures to ensure that your transition to the client has not compromised the firms independence and that independence will be maintained going forward. Some things the firm should consider the following: Whether you served on the engagement team and for how long, Positions you held with the firm and your status, Your position and status with the client, and The amount of time that has passed since you left the firm. Based on these factors, the firm may decide to do the following: Adjust the audit plan to reduce the risk that your knowledge of the plan could lessen the audits effectiveness Reconsider the successor engagement team to ensure it has sufficient stature and experience to deal effectively with you in your new position Perform an internal technical review of the next attest engagement to determine whether engagement personnel exercised the appropriate level of professional skepticism in evaluating your work and representations Under SEC rules, if a former partner will be in an accounting role or financial reporting oversight role with an SEC Audit Client, he or she may not have the following: A capital balance with the firm A financial arrangement with the firm (for example, retirement benefits) that is not fully funded by the firm Influence over the firms operations or financial policies The SEC uses the terms accounting role and financial reporting oversight role in its rules; taken together, these terms are consistent with the AICPA term key position. The SEC also requires a one-year cooling-off period for members of the audit engagement team of an Issuer who assume a financial reporting oversight role with the client. In other words, if an engagement team member who participated on the audit of the current (or immediately preceding) fiscal year goes to work for a client, the firms independence would be impaired. Only members who provided fewer than 10 hours of services of audit, review, or other attest services to the client (and did not serve as either the lead or concurring partner for the client) would be excluded from the audit engagement team for purposes of this rule. This rule applies to an Issuer and its consolidated entities.  Applying the RulesFamily Members  When is my family subject to the rules? If you are a covered member with respect to a client, members of your immediate family (your spouse or equivalent and dependents) generally must follow the same rules that you do. For example, your spouses investments must be investments that you could own under the rules. This rule applies even if your spouse keeps the investments in his or her own name or with a different broker. This general rule has the following two exceptions: Your immediate family members employment with a client would not impair your firms independence provided he or she is not in a HYPERLINK "http://www.aicpa.org/about/code/et_92.html"key position. Immediate family members of certain covered members may invest in a client through an employee benefit plan (for example, retirement or savings account) provided the plan is normally offered to all similar employees. The covered members whose families may invest this way are the following: Partners and managers who provide only nonattest services to the client Partners who are covered members only because they practice in the same office where the clients lead attest partner practices in connection with the engagement In other words, immediate family of individuals on the attest engagement team or of those who can influence the attest engagement team may not invest in a client under any circumstances. Under SEC rules, the immediate family of certain covered persons may have financial interests in SEC Audit Clients only if such interests are an unavoidable consequence of their participation in an employee compensation or benefit plan. This means that if nonclient investments are available through the plan, the immediate family member must choose those investments. What about my other close relatives? The close relatives (siblings, parents, and nondependent children) of most covered members are subject to some employment and financial restrictions. Your HYPERLINK "http://www.aicpa.org/about/code/et_101.html" \l "et_101.02"close relatives employment by a client in a key position impairs independence, except for covered members who provide only nonattest services to a client. Rules pertaining to your close relatives financial interests differ depending on why you are considered a covered member: If you are a covered member because you participate on the clients HYPERLINK "http://www.aicpa.org/about/code/et_92.html"attest engagement team, your independence would be considered to be impaired if you are aware that your close relative has a financial interest in the client that either was material to your relatives net worth or enables the relative to exercise HYPERLINK "http://www.aicpa.org/about/code/et_92.html"significant influence over the client. If you are a covered member because you are able to influence the clients attest engagement or are a partner in the office in which the lead attest engagement partner practices in connection with the engagement, your independence will be impaired if you are aware that your close relative has a financial interest in the client that is material to your relatives net worth and enables your relative to exercise significant influence over the client. Under SEC rules, your close family members include your spouse (or equivalent) and dependents and your parents, nondependent children, and siblings. If you are a covered person, your independence is affected if your close family member has an accounting role or financial reporting oversight role with the SEC Audit Client (for example, the family member is a treasurer, CFO, accounting supervisor, or controller) or owns more than 5 percent of a clients equity securities or controls the client. In addition, independence is considered to be impaired if any partners close family member controls an SEC Audit Client.  Financial Relationships  When do my (or my familys) financial interests impair independence? This section of the guide discusses various types of financial relationships and how they affect independence. Although this section focuses on how these rules apply to you and your family, keep in mind that your firm also is subject to the financial relationship rules (because firms are included in the AICPA definition of covered member). As a covered member, you (and your spouse or equivalent and dependents) are not permitted to have the following: A HYPERLINK "http://www.aicpa.org/about/code/et_101.html" \l "et_101.17"direct financial interest in that client, regardless of how immaterial it would be to your net worth A material HYPERLINK "http://www.aicpa.org/about/code/et_101.html" \l "et_101.17"indirect financial interest in that client Note: The code does not define or otherwise provide guidance on determining materiality. In determining materiality, you should apply professional judgment to all relevant facts and circumstances and refer to applicable guidance in the professional literature. Both qualitative and quantitative factors should be considered. In addition, if you commit to acquire a direct or material indirect financial interest in a client, your independence would be impaired. For example, if you sign a stock subscription agreement with the client, your independence would be considered impaired as soon as you sign the agreement. Examples of financial interests include shares of stock; mutual fund shares; debt security issued by an entity; partnership units; stock rights; options or warrants to acquire an interest in a client; or rights of participation, such as puts, calls, or straddles. The following types of financial interests are direct financial interests: Owned by you directly Under your control Beneficially owned by you through an investment vehicle, estate, trust, or other intermediary if you can either control the intermediary or have the authority to supervise or participate in the intermediarys investment decisions. For example, if you invest in a participant-directed 401(k) plan, whereby you are able to select the investments held in your account or are able to select from investment alternatives offered by the plan, you would be considered to have a direct financial interest not only in the 401(k) plan but also in the investments held in your account. You also have a direct financial interest in a client if you have a financial interest in a client through one of the following: A partnership, if you are a general partner A Section 529 savings plan, if you are the account owner An estate, if you serve as an HYPERLINK "http://www.aicpa.org/about/code/et_191.html" \l "N11._member_designated_to_serve_as_executor_or_trustee"executor and meet certain other criteria A trust, if you serve as the HYPERLINK "http://www.aicpa.org/about/code/et_101.html" \l "et_101.02"trustee and meet certain other criteria For example, suppose you are a covered member with respect to ABC Co., and you are also a general partner of XYZ Partnership. XYZ Partnership owns shares in ABC Co. Under the independence rules, you would be deemed to have a direct financial interest in ABC Co., which would impair your independence, regardless of materiality. An indirect financial interest arises if you have a financial interest that is beneficially owned through an investment vehicle, estate, trust, or other intermediary when you can neither control the intermediary nor have the authority to supervise or participate in the intermediarys investment decisions. For example, if you invest in a defined contribution plan that is not participant directed and you have no authority to supervise or participate in the plans investment decisions, you would be considered to have an indirect financial interest in the underlying plan investments, in addition to a direct financial interest in the plan. Note: Interpretation No. 101-15, HYPERLINK "http://www.aicpa.org/about/code/et_101.html" \l "et_101.17"Financial Relationships, under Rule 101 (AICPA, Professional Standards, vol. 2, ET sec. 101.17), provides extensive examples of various types of financial interests and whether they should be considered to be direct or indirect financial interests, including investments in mutual funds, retirement and savings plans, Section 529 plans, trusts, partnerships, and insurance products. The SEC classifies your investment in an SEC Audit Client held through another entity (the intermediary) as direct if either of the following is true: You participate in the intermediarys investment decisions or have control over them. The investment in the client by the intermediary (which is not a diversified mutual fund) represents 20 percent or more of the value of its total investments. If neither of the preceding applies, your investment in an SEC Audit Client through another entity would normally be considered to be an indirect financial interest in that client. What if my immediate family or I receive a financial interest as a result of an inheritance or a gift? If, due to an unexpected event, you or members of your immediate family receive a financial interest in an attest client that would impair your independence, you may qualify under an exemption in the rules if you meet the following criteria: The financial interest was unsolicited. You dispose of the interest as soon as practicable but no later than 30 days after you become aware of it and have the right to dispose. If you do not have the right to dispose of the interest (for example, as in the case of stock options or restricted stock), you do not participate in the attest engagement for the client. What are the rules that apply to my mutual fund investments (and those of my family) if my firm audits those mutual funds? If you are a covered member with respect to a mutual fund attest client of your firm and you or your immediate family own shares in the fund, you have a direct financial interest in the fund client. The SEC rules also prohibit the firm and covered persons and their immediate family members from having any financial interest in an entity (even one that is not a client) that is part of an investment company complex that includes an SEC Audit Client. Which rules pertain to my mutual fund investments (and those of my family) if my firm audits companies held in those mutual funds? Financial interests that you and your immediate family have in clients through a mutual fund are considered to be indirect financial interests in those clients unless the fund is a diversified mutual fund. If a mutual fund is diversified and you or your immediate family, or both, own 5 percent or less of its outstanding shares, the funds holdings in clients for which you are a covered person will not be considered material indirect financial interests in those clients. Thus, you would be relieved of the burden of having to monitor whether, and to what degree, the fund invests in audit clients for which you are a covered person. If the fund is not diversified or if you or your family, or both, own more than 5 percent of the funds equity, you should treat the funds holdings as indirect financial interests. The following is an illustration. Suppose ABC Mutual Fund, a diversified mutual fund, owns shares in a client, XYZ, and ABC Mutual Funds net assets are $10,000,000; your shares in ABC Mutual Fund are worth $50,000; ABC Mutual Fund has 10 percent of its assets invested in XYZ; and your indirect financial interest in XYZ is $5,000 ($50,000 x .10). If $5,000 is material to your net worth, independence would be considered to be impaired. May I have a joint closely held investment with a client? As a covered member, if you or the client individually or collectively controls an investment, that investment is considered to be a HYPERLINK "http://www.aicpa.org/about/code/et_92.html"joint closely held investment. If this joint closely held investment is material to your net worth, independence would be considered to be impaired. In this rule, the term client includes certain persons associated with the client, such as officers, directors, or owners, who are able to exercise significant influence over the client. The SEC rules prohibit you and your immediate family from having a joint business venture with an SEC Audit Client or persons associated with the client in a decision-making capacity (meaning officers, directors, or substantial shareholders), regardless of whether the venture is material to your net worth. The SEC believes that these joint ventures, whether material or not, cause the client and the audit firm to have mutuality of interests, which impairs independence. May my family or I borrow money from or lend money to a client? If you are a covered member with respect to an attest client, you and your immediate family may not have a loan to or from the following: The client An officer or director of the client An individual holding 10 percent or more of the clients outstanding equity securities (or other ownership interests) Certain exceptions affect this rule. First, specific loans exist that covered members are permitted to have from financial institution attest clients. They are the following: Car loans and leases collateralized by the vehicle Credit card and overdraft reserve account balances that are kept current and do not exceed $10,000 (by payment due date, including any grace period) Passbook loans fully collateralized by cash deposits at the same financial institution Loans fully collateralized by an insurance policy In addition, if you have a HYPERLINK "http://www.aicpa.org/about/code/et_101.html" \l "et_101.07"loan from a client financial institution (a bank, for example) that meets certain criteria, your loan may be grandfathered (that is, you may be allowed to keep it). For your loan to be grandfathered, you must have obtained it under normal lending procedures, terms, and requirements. The following loans may be grandfathered: Home mortgages Other secured loans Unsecured loans that are immaterial to your net worth Generally speaking, a loan may be grandfathered if you obtained it before any of the following: You became a covered member with respect to the client The financial institution became a client The client acquired the loan To maintain your loans grandfathered status, you must keep the loan current (that is, make timely payments according to the loan agreement). Also, you cannot renew or renegotiate the terms of the loan (for example, the interest rate or formula) unless the change was part of the original agreement (for example, an adjustable rate mortgage). The SEC rules differ from the AICPA rules in that secured loans (other than a mortgage on your primary residence) and immaterial unsecured loans may not be grandfathered. May I have a brokerage account with a client? The AICPA rules indicate that for independence to be maintained, a covered member whose assets are held by a broker-dealer client must not receive any preferential treatment or terms, and any assets that are subject to HYPERLINK "http://www.aicpa.org/about/code/et_191.html" \l "N41._financial_services_company_client_has_custody_of_a_members_assets"risk of loss must be immaterial to the covered members net worth. In addition, margin accounts may be subject to the preceding loan rules. Under the SEC rules, you may have a brokerage account with an SEC Audit Client if your account (1) only holds cash or securities and (2) is fully insured by the Securities Investor Protection Corporation. May I have a bank account with a client? As a covered member, you may have a HYPERLINK "http://www.aicpa.org/about/code/et_191.html" \l "N70._members_depository_relationship_with_client_financial_institution"bank account with a client financial institution (for example, checking, savings, money market accounts, and certificates of deposit) if your deposits are fully insured by state or federal deposit insurance agencies or if uninsured amounts are not material to your net worth. The SEC prohibits covered persons and their immediate families from having bank account balances with an SEC Audit Client in excess of Federal Deposit Insurance Corporation (FDIC) insurance limits. That is, deposits in excess of FDIC limits are considered to impair independence even if the amounts are immaterial to you and your family. May I have an insurance policy with a client? The AICPA rules indicate that, to maintain independence, a covered member must not receive any preferential treatment or terms when purchasing an insurance policy from a client. If the policy has an investment option, the financial interest rules must be applied. The SEC prohibits covered persons and their immediate family members from owning an individual insurance policy issued by an SEC Audit Client unless both of the following criteria are met: He or she obtained the policy before the professional became a covered person. The likelihood of the insurer becoming insolvent is remote. May I give gifts or entertainment to or accept gifts or entertainment from a client? An ethics ruling addresses the exchange of gifts and entertainment among covered members, the attest client, and certain persons associated with the client (for example, persons in key positions and persons owning 10 percent or more of the clients outstanding equity securities or other ownership interests). Independence is impaired if the firm, a member of the attest engagement team, or a person able to influence the engagement accepts a gift that is not clearly insignificant. A covered member may give a gift to persons associated with the client and not impair independence if the gift is reasonable in the circumstances. In addition, covered members may give or receive entertainment provided it was reasonable in the circumstances. Another ethics ruling addresses the broader issue of integrity and objectivity when partners, professionals, or their firms exchange gifts or entertainment with clients or persons associated with clients. Generally, gifts are differentiated from entertainment by whether the client participates in the activity with the firm member (for example, giving tickets to a sporting event for the client to use would be considered a gift versus attending the event with the client, which would be considered entertainment). Relevant factors in determining reasonableness include the event or occasion (if any) giving rise to the gift or entertainment, cost or value, frequency, whether business was conducted, and who participated.  Business Relationships  Which business relationships with a client impair independence? As a partner or professional employee of your firm, independence would be considered to be impaired if you entered into certain HYPERLINK "http://www.aicpa.org/about/code/et_101.html" \l "et_101.02"business relationships with an attest client of the firm. Accordingly, you may not serve a client as any of the following: Employee, director, officer, or in any HYPERLINK "http://www.aicpa.org/about/code/et_101.html" \l "et_101.02"management capacity HYPERLINK "http://www.aicpa.org/about/code/et_101.html" \l "et_101.02"Promoter, underwriter, or voting trustee Stock transfer or escrow agent General counsel (or equivalent) Trustee for a clients HYPERLINK "http://www.aicpa.org/about/code/et_101.html" \l "et_101.02"pension or profit sharing trust In essence, any time you are able to make management decisions on behalf of a client or exercise authority over a clients operations or business affairs, independence is impaired. Your independence is considered impaired even if you were a volunteer board member because you would be part of the clients governing body and, therefore, would be able to participate in the clients management decisions. Two possible exceptions apply to this rule: If you are an HYPERLINK "http://www.aicpa.org/about/code/et_101.html" \l "et_101.06"honorary director or trustee for a client that is a nonprofit charitable, civic, or religious organization, you may hold such position with a client if your position is purely honorary, you do not vote or participate in managing the organization, or your position is clearly identified as honorary in any internal or external correspondence. In addition, you may serve on a HYPERLINK "http://www.aicpa.org/about/code/et_191.html" \l "N72._member_on_advisory_board_of_client"clients advisory board if all of the following criteria are met: The boards function is purely advisory. The board does not appear to make decisions for the client. The advisory board and any decision-making boards are separate and distinct bodies. Common membership between the advisory board and any decision-making groups is minimal. The SEC prohibits direct or material indirect business relationships with an SEC Audit Client (or persons associated with client), except when the firm is acting as a consumer in the ordinary course of business (for example, purchasing goods or services from a client at normal commercial terms, and these goods or services will be consumed by the firm). Examples of prohibited business relationships include joint business ventures, limited partnership agreements, and certain leasing interests.  Nonattest Services  Which rules describe the nonattest services that my firm and I may or may not provide to attest clients? The term nonattest services includes accounting, tax, and consulting services that are not part of an attest engagement. Nonattest services specifically addressed in the rules are the following: Bookkeeping services Nontax disbursement services Internal audit assistance Benefit plan administration Investment advisory or management services Tax compliance services Corporate finance consulting or advisory services Appraisal, valuation, or actuarial services Executive or employee search services Business risk consulting Information systems design, installation, or integration Forensic accounting services In addition to considering the general standard and four guiding principles, the SEC rules generally prohibit a CPA from providing the following services to an SEC Audit Client during the audit and professional engagement period: Bookkeeping and other services related to the clients accounting records or financial statements Financial information systems design and implementation Appraisal or valuation services Actuarial services Internal audit outsourcing Management functions Human resources Broker-dealer, investment adviser, or investment banking Legal services Expert services unrelated to the audit Under PCAOB rules, the following types of services are also subject to significant restrictions if the auditor provides them to an Issuer during the audit and professional engagement period: Aggressive or confidential tax transactions Personal tax services provided to persons in financial reporting oversight roles  If your firm performs nonattest services for an attest client, the independence rules impose limits on the nature and scope of the services that your firm may provide. In other words, the extent to which your firm may perform certain tasks will be limited by the rules. Further, certain services will be prohibited in total (for example, serving as a clients general counsel). These rules apply during the period of the professional engagement and the period covered by the financial statements (to which the attest services relate). In addition, the AICPA staff issued a frequently asked question (FAQ), HYPERLINK "http://www.aicpa.org/Professional+Resources/Professional+Ethics+Code+of+Professional+Conduct/Professional+Ethics/Resources+and+Tools/Frequently+Asked+Questions.htm" \l "Periodoftheprofessionalengagement"Period of the Professional Engagement, which clarifies how the rules apply to nonattest services provided to a new attest client prior to the time of engagement. In August 2007, the SEC staff updated its FAQ document titled Office of the Chief Accountant: Application of the Commissions Rules on Auditor Independence Frequently Asked Questions. FAQ No. 7 under Prohibited and Non-audit Services addresses the question of whether a successor auditor who performed one of the preceding services during the audit period (period covered by the financial statements) would be independent of the SEC Audit Client. The FAQ states that if the services (a) relate solely to the prior period audited by the predecessor auditor and (b) were performed before the successor auditor was engaged to audit the current audit period, independence would not be impaired. This section does not discuss each of these services but rather focuses on a few for purposes of illustration. To see the full context of the rules, see HYPERLINK "http://www.aicpa.org/about/code/et_101.html" \l "et_101.05"Interpretation No. 101-3, Performance of Nonattest Services, under Rule 101 (AICPA, Professional Standards, vol. 2, ET sec. 101.05), and HYPERLINK "http://www.sec.gov/rules/final/33-8183.htm"SEC Rule 2-01(c)(4), Non-audit services. You also are encouraged to review the HYPERLINK "http://www.aicpa.org/Professional+Resources/Professional+Ethics+Code+of+Professional+Conduct/Professional+Ethics/Resources+and+Tools/Frequently+Asked+Questions.htm"Nonattest Services FAQs developed by the Professional Ethics Division and the HYPERLINK "http://www.sec.gov/info/accountants/ocafaqaudind080607.htm" \l "prohibited"Prohibited and Non-audit Services FAQs developed by the SECs Office of the Chief Accountant. The AICPA rules require a member to comply with more restrictive independence provisions, if applicable, of certain regulators, such as state boards of accountancy and the SEC, GAO, and DOL. SEC and PCAOB rules require independence of an Issuer that is an Audit Client and various affiliated entities of the client.  Note: SEC rules also require a clients audit committee (or equivalent) to pre-approve all audit and nonaudit services provided by the firm to an Issuer and the Issuers consolidated entities. Proposals to provide tax or internal control-related services are subject to more extensive audit committee preapproval requirements under PCAOB Rule 3524, Audit Committee Pre-approval of Certain Tax Services, and Rule 3525, Audit Committee Pre-Approval of Non-Audit Services Related to Internal Control Over Financial Reporting (AICPA, PCAOB Standards and Related Rules, Rules of the Board, Rules), Rules of the Board, Rules), respectively. The SEC approved new PCAOBRule 3526, Communication with Audit Committees Concerning Independence (AICPA, PCAOB Standards and Related Rules, Rules of the Board, Rules), whichsupersedes the boards existing interim standard, ISB Standard No. 1, Independence Discussions with Audit Committees (AICPA, PCAOB Standards and Related Rules, PCAOB Standards, As Amended, Independence Standards Board), and its interpretations.Before accepting a new audit engagement and annually thereafter, the auditor must describe in writing to the Issuers audit committee all relationships between the auditorand the client (including affiliates of both) that could reasonably be thought to bear on independence,discuss these matters with the audit committee, and document the substance of that discussion (effective September 30, 2008).  AICPA General Requirements GENERAL REQUIREMENT 1 One of the key principles underlying the AICPA rules on nonattest services is that you may not serveor even appear to serveas a member of a clients management. For example, you may not do any of the following: Make operational or financial decisions for the client Perform management functions for the client Report to the board of directors on behalf of management In addition, the following are examples of the types of activities that impair independence: Authorizing or executing a transaction on behalf of a client Preparing the clients source documents (for example, purchase orders) Having custody of a clients assets Establishing or maintaining internal controls, including monitoring ongoing activities GENERAL REQUIREMENT 2 To help ensure compliance with the first general requirement, the second requirement states that the client must agree to assume certain responsibilities related to the nonattest services engagement. So prior to agreeing to perform any nonattest services for the client, the firm must obtain the clients agreement to make all management decisions and perform all management functions; designate an individual who possesses suitable skill, knowledge, and experience, preferably within senior management, to oversee the services; evaluate the adequacy and results of the services performed; and accept responsibility for the results of the services. With regard to item 2 in the preceding list, the firm should be satisfied that the clients designee sufficiently understands the services to be performed to oversee them. This does not mean that the individual must be able to perform or reperform the services. It means that he or she should be able to understand and agree to the nature, objectives, and scope of the services; make all significant judgments; evaluate the adequacy and results of the service; accept responsibility for the service results; and ensure that the resulting work product meets the agreed-upon specifications. The client also must be willing to commit the time and resources needed for the designee to fulfill these duties. GENERAL REQUIREMENT 3 Before performing nonattest services, the firm should establish and document its understanding with the client regarding the following: Objectives of the engagement Services to be performed Clients acceptance of its responsibilities Members responsibilities Any limitations of the engagement The firm should document the understanding in the engagement letter, audit planning memo, or other internal firm file. Note: Routine activities (for example, assisting clients with technical accounting questions, advising on internal controls, or providing periodic training on new pronouncements) that are part of the normal member-client relationship are exempt from the second and third general requirements. What are the rules concerning performing bookkeeping services for a client? The AICPA independence rules prohibit members from acting as client management in all circumstances. Accordingly, a member may provide bookkeeping services if the client oversees the services and, among other things, performs all management functions and makes all management decisions in connection with the services. For example, if a member is engaged to provide bookkeeping services that will result in a set of financial statements, the client must do the following: Approve all account classifications Provide source documents to the member so that the member can prepare journal entries Take responsibility for the results of the members services (for example, financial statements) Note: Proposing adjusting entries to a clients financial statements as part of the members audit, review, or compilation services is considered a normal part of those engagements and would not be considered performance of a nonattest service subject to the general provisions of Interpretation No. 101-3, provided the client reviews these entries and understands the impact on its financial statements and records any adjustments identified by the member. Because of self-audit concerns, performing any type of bookkeeping service for an SEC Audit Client is considered to impair independence under SEC rules unless it is reasonable to expect that the results of the auditors services will not be subject to the firms audit procedures. The SEC considers there to be a rebuttable presumption that the results of these services would be subject to audit procedures, and, therefore, the firm must overcome the presumption to perform the service. This presumption of self-audit also applies to (1) financial information design and implementation; (2) appraisals, valuations, fairness opinions, or contribution-in-kind reports; (3) actuarial-related advisory services; and (4) internal audit outsourcing. May my firm provide internal audit assistance to a client? To perform HYPERLINK "http://www.aicpa.org/about/code/et_101.html" \l "et_101.05"internal audit assistance for a client and maintain independence, your firm may not actor appear to actas a member of the clients management. For example, you and your firm may not do the following: Make decisions on the clients behalf Report to the clients governing body To maintain independence, the client must do the following: Designate an individual or individuals who possess suitable skill, knowledge, and experience to oversee the internal audit function Determine the scope, risk, and frequency of internal audit activities Evaluate the findings and results of internal audit activities Evaluate the adequacy of the audit procedures performed and related findings Internal audit services provided to an SEC Audit Client impair independence unless it is reasonable to expect that the results of the auditors services would not be subject to the firms audit procedures. Note: For entities regulated by the FDIC or other banking agencies, see  HYPERLINK "http://www.fdic.gov/news/news/financial/2003/fil0321.html" www.fdic.gov/news/news/financial/2003/fil0321.html. May my firm provide valuation, appraisal, or actuarial services to a client? Your firm may not provide valuation, appraisal, or actuarial services to a client if the results of the service would be material to the clients financial statements and the service involves a significant amount of subjectivity. For instance, your firm may not perform a valuation in connection with a business combination that would have a material effect on a clients financial statements because that service involves significant subjectivity (for example, setting the assumptions and selecting and applying the valuation methodology). Two limited exceptions to this rule apply. First, valuation, appraisal, or actuarial services performed for nonfinancial statement purposes may be provided if they otherwise meet the rules general requirements (for example, the client assigns an individual who is in a position to make an informed judgment on and accept responsibility for the results of the service to oversee the service). Also, your firm may provide an actuarial valuation of a clients pension or postretirement liabilities because the results of the valuation would be reasonably consistent, regardless of who performs the valuation. The SEC prohibits your firm from providing valuation, appraisal, or any service involving a fairness opinion or contribution-in-kind report to an SEC Audit Client unless it is reasonable to expect that your firm would not audit the results of those services. In August 2008, the staff of the Professional Ethics Division issued nonauthoritative guidance (in the form of an HYPERLINK "http://www.aicpa.org/Professional+Resources/Professional+Ethics+Code+of+Professional+Conduct/Professional+Ethics/Resources+and+Tools/Frequently+Asked+Questions.htm" \l "appraisalvaluation"FAQ) on the question of whether, under Interpretation No. 101-3, members could assist an attest client in applying FASB ASC 805, Business Combinations, or FASB ASC 350, IntangiblesGoodwill and Other, while maintaining independence. Specifically, the FAQ addresses whether the following services would be considered to impair independence: Providing the client advice on valuation methodologies and assumptions needed to perform the valuation Providing advice on valuation templates, software, or other tools that allow the client to determine an appropriate value for acquired assets, goodwill, contingent consideration, and so on May my firm provide HYPERLINK "http://www.aicpa.org/about/code/et101.htm" \l "r3"  investment advisory services to a client? Here are examples of what you and your firm may do under the AICPA rules: Make recommendations to a client about the allocation of funds to various asset classes Analyze investment performance However, the AICPA rules also indicate that you and your firm may not do the following: Make investment decisions for the client Execute investment transactions Take custody of a clients assets May my firm design or implement an information system for a client? Your firm may not design or develop a clients financial information system or make more than insignificant modifications to the source code underlying such a system. In addition, operating a clients local area network is prohibited. Your firm may install an accounting software package for a client, including helping the client set up a chart of accounts and financial statement format. Your firm also may provide training to the clients employees on how to use an information system. Your firm may not, however, supervise the clients employees in their day-to-day use of the system because that activity is a management function. Your firm is not precluded from designing, implementing, integrating, or installing an information system that is unrelated to the clients financial reporting process. SEC rules prohibit your firm from providing any service related to an SEC Audit Clients financial information system design or implementation unless the results of your firms services would not be subject to audit procedures during an audit of the clients financial statements. Your firm may do either of the following: Evaluate internal controls of a financial information system as it is being designed, implemented, or operated for the client by another service provider Make recommendations on internal control matters to management in connection with a system design and implementation project being performed by another service provider Note: If your audit client is an Issuer, your firm must obtain preapproval for these and other internal control-related services, in accordance with PCAOB Rule 3525.  Fee Issues  What types of fee arrangements between my firm and a client are prohibited? Two types of fee arrangements, contingent fees and commissions, are prohibited if the arrangement involves certain attest clients, even though the fee is not related to an attest service. A HYPERLINK "http://www.aicpa.org/about/code/et_302.html"contingent fee is an arrangement whereby (1) no fee is charged unless a specified result is attained or (2) the amount of the fee depends on the results of your firms services. Some examples of contingent fees are as follows: Your firm receives a finders fee for helping a client locate a buyer for one of your clients assets. Your firm performs a consulting engagement to decrease a clients operating costs. The fee is based on a percentage of the cost reduction that the client achieves as a result of your service. The following are exceptions: Fees fixed by a court or other public authority In tax matters, fees based on the results of judicial proceedings or the findings of governmental agencies A HYPERLINK "http://www.aicpa.org/about/code/et_503.html"commission is any compensation paid to you or your firm for (1) recommending or referring a third partys product or service to a client or (2) recommending or referring a clients product or service to a third party. The following are examples of commissions: If you or your firm refers a client to a financial planning firm that pays you a commission for the referral If you or your firm sells accounting software to a client and receives a percentage of the sales price (a commission) from a software company If you or your firm refers a nonclient to an insurance company client, which pays you a percentage of any premiums subsequently received (a commission) from the nonclient Commissions or contingent fee arrangements with a client are not allowed if your firm also provides one of the following services to a client: An audit of financial statements A review of financial statements A compilation of financial statements if a third party (for example, a bank or investor) will rely on the financial statements and the report does not disclose a lack of independence An examination of prospective financial statements You may have commission and contingent fee arrangements with persons associated with a clientsuch as officers, directors, and principal shareholdersor with a benefit plan that is sponsored by a client (that is, the plan itself is not an attest client). For example, you may receive a commission from a nonclient insurer if you refer an officer of an attest client to the insurer, and the officer purchases a policy. Even though this situation is permitted, you are still required to tell the officer that you received a commission for making the referral. Note: HYPERLINK "http://www.aicpa.org/Legislative+Activities+and+State+Licensing+Issues/State+News+and+Info/States/uaa/commfees.htm"State boards of accountancy and state societies also may have more restrictive regulations regarding fee arrangements, as well as specific disclosure requirements. PCAOB Rule 3521, Contingent Fees, (AICPA, PCAOB Standards and Related Rules, Rules of the Board, Rules), prohibits you and your firm from providing any service or product to an SEC Audit Client for a contingent fee or commission or receiving from the audit client, directly or indirectly, a contingent fee or commission. Although the PCAOBs definition of contingent fees was adapted from the SECs definition, the PCAOB rule eliminates the exception for fees in tax matters, if determined based on the results of judicial proceedings or the findings of governmental agencies. In addition, the PCAOB rule specifically indicates that the contingent fees cannot be received directly or indirectly from an Issuer that is an Audit Client. When are referral fees permitted? The AICPA rule provides an exception for referral fees for recommending or referring a CPAs services to another person or entity. That is, you may (1) receive a fee for referring a CPAs services to any person or entity or (2) if you are a CPA, you may pay a fee to obtain a client. You must inform the client if you receive or pay a referral fee. Is independence affected when a client owes the firm fees for professional services that the firm has already provided? If a client owes your firm fees for services rendered more than one year ago, your firms independence is considered impaired. It does not matter if the fees are related to attest services; what matters is that the client has an outstanding debt with the firm. This is the case even if the client has given you a note receivable for these fees. The SEC generally expects payment of past due fees before an engagement has begun, although a short-term payment plan may be accepted if the SEC Audit Client has committed to pay the balance in full before the current year report is issued. Does being compensated for selling certain services to clients affect my independence? The AICPA rules do not specifically address this issue. The SEC prohibits audit partners from being directly compensated for selling nonattest services to an Issuers that are Audit Clients. The SEC believes that such financial incentives could threaten an audit partners objectivity and that the appearance of independence could be affected by such compensation arrangements. The rule does not prevent an audit partner from sharing in profits of the audit practice or the overall firm. Nor does it preclude the firm from evaluating a partner based on factors related to the sale of nonaudit services to Issuers (for example, the complexity of engagements or overall management of audit or nonaudit engagements). Does it matter if a significant proportion of my firms fees come from a particular client? The conceptual framework states that a financial self-interest threat may exist due to excessive reliance on revenue from a single attest client. In addition, Rule 102, Integrity and Objectivity (AICPA, Professional Standards, vol. 2, ET sec. 102), and ET section 55, Article IVObjectivity and Independence (AICPA, Professional Standards, vol. 2), of the Principles of Professional Conduct, discuss in broad terms that members should be alert for relationships that could diminish their objectivity and independence in performing attest services. The significance of a client to a member (or his or her firm)measured in terms of fees, status, or other factorsmay diminish a members ability to be objective and maintain independence when performing attest services. To address this issue, firms should consider implementing the following policies and procedures to identify and monitor significant clients to help mitigate possible threats to a members objectivity and independence: Policies and procedures for identifying and monitoring significant client relationships, including the following: Considering client significance in the planning stage of the engagement. Basing the consideration of client significance on firm-specific criteria or factors that are applied on a facts and circumstances basis (see the Factors to Consider in Identifying Significant Clients section in this guide). Periodically monitoring the relationship. What constitutes periodic is a matter of judgment, but assessments of client significance that are performed at least annually can be effective in monitoring the relationship. During the course of such a review, a client previously deemed to be significant may cease to be significant. Likewise, clients not identified as significant could become significant whenever factors that the firm considers relevant for identifying significant clients arise (for example, additional services are contemplated). Policies and procedures for helping to mitigate possible threats to independence and objectivity, including the following: Assigning a second (or concurring) review partner who is not otherwise associated with the engagement and practices in an office other than those that perform the attest engagement Subjecting the assignment of engagement personnel to approval by another partner or manager Periodically rotating engagement partners Subjecting significant client attest engagements to internal firm monitoring procedures Subjecting significant client attest engagements to preissuance or postissuance reviews or to the firms external peer review process The most effective safeguards that a firm can employ will vary significantly, depending on the size of the firm; the way the firm is structured (for example, whether highly centralized or departmentalized); and other factors. For example, smaller firms (particularly those with one office) tend to be simpler and less departmentalized than larger firms. Generally, their processes will be less formal and involve fewer people than those of larger firms. Further, the firms managing partners may engage in frequent and direct communications with the firms partners and professional staff on client matters and be personally involved in staff assignments. Larger firms draw from a sizeable and diverse talent pool. In those firms, partners who are not affiliated with the engagement (or the client service office or business unit) can choose second (or concurring) review partners from outside the office performing the attest engagement. Midsized or regional firms may have aspects of both their smaller and larger counterparts, like combining the ability to choose second review partners from an office other than the client service office while maintaining a relatively close connection to specific client relationships. Factors to Consider in Identifying Significant Clients The following are both qualitative and quantitative factors that can reveal a significant client: The size of the client, in terms of the percentage of fees or the dollar amount of fees versus total revenue of the engagement partner, office, or practice unit of the firm The significance of the client to the engagement partner, office, or practice unit of the firm in light of the following: The amount of time the partner, office, or practice unit devotes to the engagement The effect on the partners stature within the firm due to his or her relationships with the client The manner in which the partner, office, or practice unit is compensated The effect that losing the client would have on the partner, office, or practice unit The importance of the client to the firms growth strategies (for example, the firm is trying to gain entry into a particular industry) The stature of the client, which may enhance the firms stature (for example, the firm is trying to gain entry into a particular industry) Whether the firm also provides services to related parties (for example, also provides professional services to affiliates or owners of the client) Whether the engagement is recurring Judgment is necessary to determine whether a client is significant to the firm, office, practice unit, or partner of the firm. Firms will vary considerably in terms of the degree to which they consider some factors to be more pertinent than others. Gauges that relate to each relevant level within a firm (for example, firm, geographic region, office, or practice unit) may be useful but will likely be different for various levels within the firm. In general, if a firm derives more than 15 percent of its total revenues from one SEC Audit Client or group of related clients, independence may be impaired because this may cause the firm to be overly dependent on the client or group of related clients.  Further Assistance  Where can I find further assistance with my independence questions? This guide does not address many subjects included in the AICPA rules. Readers are encouraged to view the online version of the HYPERLINK "http://www.aicpa.org/about/code/index.html"Code of Professional Conduct. In addition, readers should refer to HYPERLINK "http://www.aicpa.org/about/code/et_100.html"ET section 100.01 in evaluating whether a specific circumstance that is not addressed in the code would pose an unacceptable threat to independence. As specific services and situations arise in practice, refer to the independence literature and consult those responsible for independence in your firm. If you need further assistance researching your question, contact one of the following organizations for guidance. AICPA guidance is as follows: Refer to the HYPERLINK "http://www.aicpa.org/Professional+Resources/Professional+Ethics+Code+of+Professional+Conduct/Professional+Ethics/Exposure+Drafts+-+Standard+Setting/"AICPAs Ethics Standard-Setting Activities for details regarding current and past projects. For questions related to understanding the nonattest service rules, consult the  HYPERLINK "http://www.aicpa.org/download/ethics/Basis_for_Conclusions_Non_Attest_Services.pdf" Background and Basis for Conclusions document. For questions related to applying the nonattest services rules, consult the  HYPERLINK "http://www.aicpa.org/Professional+Resources/Professional+Ethics+Code+of+Professional+Conduct/Professional+Ethics/Resources+and+Tools/Frequently+Asked+Questions.htm" FAQs. For independence inquiries by phone, call (888) 777-7077. Send e-mail inquiries to  HYPERLINK "mailto:ethics@aicpa.org" ethics@aicpa.org. The AICPA interactive CD-ROM course on independence, HYPERLINK "http://www.cpa2biz.com/AST/Main/CPA2BIZ_Primary/Ethics/PRDOVR~PC-739155HS/PC-739155HS.jsp"Independence, teaches the AICPA and SEC independence rules and qualifies for four hours of continuing professional education credits. SEC guidance is as follows: The HYPERLINK "http://www.sec.gov/rules/final/33-8183.htm"SECs January 2003 Rules Release. Information for accountants, including independence, may be found online at the  HYPERLINK "http://www.sec.gov/about/offices/oca.htm" Office of the Chief Accountant at  HYPERLINK "http://www.sec.gov/about/offices/oca/ocaprof.htm" www.sec.gov/about/offices/oca/ocaprof.htm. HYPERLINK "http://www.sec.gov/info/accountants/independref.shtml"Independence reference materials can be found on the SEC Web site. U.S. Securities & Exchange Commission, Office of the Chief Accountant 100 F Street NE, Washington, DC 20549; 202-551-5300 (Phone); 202-772-9252 (Fax). The HYPERLINK "http://www.pcaobus.org/"PCAOB Web site contains its HYPERLINK "http://www.pcaobus.org/Standards/index.aspx"Standards. GAO guidance is as follows: Obtain the GAO Yellow Book requirements at  HYPERLINK "http://www.gao.gov/aac.html" GAO: Especially for the Auditing and Accountability Community.  HYPERLINK "http://" HYPERLINK "http://www.gao.gov/govaud/govaudhtml/d07731g-5.html" \l "pgfId-1034319"Yellow Book Independence Standards.  HYPERLINK "http://www.gao.gov/govaud/ybhtml/index.html" HYPERLINK "http://www.gao.gov/govaud/d02870g.pdf"GAO FAQs on independence. HYPERLINK "http://www.gao.gov/govaud/july2007slides.pdf"Slide presentation on GAO independence standard. Direct inquiries should be sent to Michael Hrapsky, Senior Project Manager, Government Auditing Standards, at (202) 512-9535 or e-mail  HYPERLINK "mailto:"  HYPERLINK "mailto:yellowbook@gao.gov" yellowbook@gao.gov. DOL guidance is as follows:  HYPERLINK "http://www.dol.gov/dol/allcfr/EBSA/Title_29/Part_2509/29CFR2509.75-9.htm" DOL Regulation 2509.75-9, Interpretive Bulletin Relating to Guidelines on Independence of Accountant Retained by Employee Benefit Plan Direct inquiries to the DOL at 1-866-4-USA-DOL Banking regulators guidance is as follows: FDIC regulations ( HYPERLINK "http://www.fdic.gov/regulations/laws/rules/2000-8500.html" \l "2000part363" 12 CFR Part 3631), Annual Independent Audits and Reporting Requirements. The following organizations comprise the Federal Financial Institutions Examination Council (FFIEC): Office of Thrift Supervision, Treasury; Board of Governors of the Federal Reserve System; FDIC; National Credit Union Administration; and Office of the Comptroller of the Currency, Treasury. The FFIEC issues financial institution letters (FILs), which are addressed to the CEOs of the financial institutions on the FILs distribution listgenerally, FDIC-supervised institutions. FILs may announce new regulations and policies, new FDIC publications, and a variety of other matters of principal interest to those responsible for operating a bank or savings association. FILs have addressed auditor conduct (for example, internal audit outsourcing and use of indemnification clauses in engagement letters) in recent years and may apply to both public and nonpublic institutions. HYPERLINK "http://search.fdic.gov/search?access=p&output=xml_no_dtd&sort=date:D:L:d1&site=fils&ie=UTF-8&btnG=Search&client=fils&oe=UTF-8&proxystylesheet=fils&q=auditor+independence&ip=69.113.123.203&filter=p"Additional information is available. International Federation of Accountants (IFAC) resources are as follows: Information about the HYPERLINK "http://www.ifac.org/"International Ethics Standards Board for Accountants (IESBA) can be found on the IFAC Web site. The IESBAs HYPERLINK "http://www.ifac.org/Members/Pubs-Details.tmpl?PubID=10456070402914590&Category=Ethics"Code of Ethics for Professional Accountants. The HYPERLINK "http://www.ifac.org/Guidance/EXD-Details.php?EDID=0116"July 2008 exposure draft of the IESBAs revised Code of Ethics for Professional Accountants.  See paragraph .19 of AR section 100, Compilation and Review of Financial Statements (AICPA, Professional Standards, vol. 2).  As defined by generally accepted accounting principles for consolidation purposes.  Rule 2-01(f)(11). Also see Covered Persons in the Firm, in the  HYPERLINK "http://www.sec.gov/rules/final/33-7919.htm" SECs Final Rule Release [Section IV (H)(9)].  This includes the director, officer, employee in any capacity equivalent to that of a member of management, promoter, underwriter, voting trustee, or trustee for the entitys pension and profit sharing trust.  See HYPERLINK \l "whendomyfinancialinterestsimpairindepend"  When do my (or my familys) financial interests impair independence? in this guide.  Also see Interpretation No. 101-5, HYPERLINK "http://www.aicpa.org/about/code/et_101.html" \l "et_101.07"Loans From Financial Institution Clients and Related Terminology, under Rule 101, Independence (AICPA, Professional Standards, vol. 2, ET sec. 101 .07).  An objective professional with the appropriate stature and expertise should perform this review, and the firm should take any recommendation(s) that result from the review.  Accounting role or financial reporting oversight role means a role in which a person is in a position to or does (1) exercise more than minimal influence over the contents of the accounting records or anyone who prepares them or (2) exercise influence over the contents of the financial statements or anyone who prepares them, such as when the person is a member of a board of directors or similar management or governing body, CEO, president, CFO, general counsel, chief accounting officer, controller, director of internal audit, director of financial reporting, treasurer, vice president of marketing, or any equivalent position.  A financial interest is beneficially owned if an individual or entity is not the record owner of the interest but has a right to some or all of the underlying benefits of ownership. These benefits include the authority to direct the voting or disposition of the interest or to receive the economic benefits of the ownership of the interest.  See the preceding question, May my family or I borrow money from or lend money to a client? in the Financial Relationships section.  Both AICPA and SEC rules permit a practical exception for firms that maintain deposits exceeding insured limits when the likelihood of the financial institution experiencing financial difficulties is considered remote.  The SEC treats money market funds (as opposed to money market accounts) as mutual funds for purposes of their rules. Also see  HYPERLINK "http://www.sec.gov/rules/final/33-7919.htm" Rule 2-01(c) (1) (B). The guidance is found in the Insurance Products portion of Interpretation No. 101-15, Financial Relationships, under Rule 101 (AICPA, Professional Standards, vol. 2, ET sec. 101.17).  See Ethics Ruling No. 114, Acceptance or Offering of Gifts and Entertainment to or From an Attest Client, of ET section 191, Ethics Rulings on Independence, Integrity, and Objectivity (AICPA, Professional Standards, vol. 2, ET sec. 191.228.229).  See Ethics Ruling No. 113, Acceptance or Offering of Gifts or Entertainment, of ET section 191 (AICPA, Professional Standards, vol. 2, ET sec. 191.226.227).  See  HYPERLINK "http://www.aicpa.org/download/ethics/Gifts_Basis_Document.pdf" www.aicpa.org/download/ethics/Gifts_Basis_Document.pdf.  When evaluating your independence under this rule, you should examine the applicable board or committee charter to determine whether it is consistent with this ethics ruling.  Defined in the AICPA Code of Professional Conduct, an HYPERLINK "http://www.aicpa.org/about/code/et_92.html"  attest engagement is one that requires independence under AICPA professional standards; for example, audits and reviews of financial statements or agreed-upon procedures performed under the attestation standards are considered attest engagements.  See HYPERLINK "http://www.sec.gov/rules/final/33-7919.htm"Rule 2-01(f)(4) and (6).  Per the SEC, fairness opinions and contribution-in-kind reports are opinions and reports in which your firm provides its opinion on the adequacy of consideration in a transaction.  HYPERLINK "http://www.aicpa.org/Professional+Resources/Professional+Ethics+Code+of+Professional+Conduct/Professional+Ethics/Resources+and+Tools/Frequently+Asked+Questions.htm" \l "IT"Frequently asked questions are available to assist members in understanding and implementing the new information technology services provisions.  The exception generally has been applied only to engagements to audit a clients financial statements included in its annual report, not in a registration statement.  Accounting firms with 10 or fewer partners and 5 or fewer audit clients that are issuers, as defined by the SEC, are exempt from this rule.  Assessing client significance at the business or practice unit level may be a more meaningful measure for firms that structure their practices along industry lines (such as health care or financial services).     PAGE  PAGE 37  AICPA Plain English Guide to Independence July 1, 2009 ,9:;<MNOab 5 ` a & ' [ ϸwqkqwqaahu}0JOJQJ hzL0J hye0Jhye0JPJh:hye0JhC0JOJQJhye0JOJQJhM0JOJQJhye hye5 h)t?5h)t?-jh)t?5B* CJ$UhmHnHphu!hU_h)t?B* CJ$OJQJphh)t?5B* CJ$ph%jhEh)t?5B* CJ$Uph&,9;<NOabjx^`gdCx[$\$]^gdCx[$\$]gdU_x[$\$]^gdC]gdU_$a$gdye$a$gd)t?$a$gd)t?gd)t?8LLM O 5 & ' I q x[$\$]^gdCx[$\$]gdU_x^`gdCxgdCx[$\$]^gdCx[$\$]gdU_x[$\$]^gdC x^gdC [ Y *X Vx[$\$]gdU_x[$\$]^gdCx[$\$]^gdC   ! z0RVW}~lhbYh$3hyeaJ h)t?aJh)t?-jh)t?5B* CJ$UhmHnHphu!hU_h)t?B* OJPJQJphh)t?B* CJ$OJQJphh)t?5B* CJ$ph%jhEh)t?5B* CJ$Uphhye hye0Jhu}0JOJQJhj O0JOJQJhChC0JOJQJhye0JOJQJhC0JOJQJ"0R!}~gdye !]^gdU_ !]^gd)t?$a$gd)t?gd)t?x[$\$]^gdCx[$\$]gdCx[$\$]^gdCx[$\$]^gdC"x}~ fghipqrst|kTPI h)t?0J5h)t?-jh)t?5B* CJ$UhmHnHphu!hU_h)t?B* OJPJQJphh)t?B* CJ$OJQJphh)t?5B* CJ$ph%j< hEh)t?5B* CJ$UphhyehdI\CJaJh EhCJaJh Eh ECJaJhyeCJaJhU_hyeaJ hDtiaJh$3hdI\aJ hdI\aJh$3hyeaJ h {aJ giqstdgdyegdye$a$gd)t?gd)t? $ hdh^a$gd E $ hd^a$gd Egdyet-238{ 1&'@A.dtuxy~Žᱩwoh0tOJQJhbOJQJho/OJQJhuOJQJhhOJQJhye0JOJQJhJOJQJh hOJQJhhhye6OJQJhROJQJhaOJQJhhhyeOJQJhye6OJQJhyeOJQJhR0J5OJQJhye0J5OJQJ+}~  B!F!G!K!N!S!X!_!`!!!!!!!!!!!{hyeOJQJ hyeCJho/hyePJaJho/hU`faJhjhU`f haJ hjaJ h9aJho/hyeaJhNhjm hye0J6hye0J6] hye0Jhghye0J6hhNhye0J5\hyeho/-w@  !!!!zqhgdyegdU_[kd$$If    >0    >ayt{ $IfgdJddgdU_ & Fddgd0t & Fddgdye !!!!!!!!!4"5"6":";"<"="i""""""""""###^$d$e$g$%%%%%%%%ĽϮ颏uh)t?B* CJ$OJQJphh)t?5B* CJ$ph%jhEh)t?5B* CJ$Uphh:5B* CJ$phjchyeU h90J76 h9h9 hBYh9hK{h9 hR0J h90J6hR h95hye hhyehhye0J56(!6""^$%%%%%%%%%&''/)  !gdU_ !^`gd  !gdye$a$gd)t?gd)t?gdyedd^`gd5 & Fhd^hgd9 hdd^hgd980dd^8`0gd9%%%%%%%%%%%& & &&&&S&\&h&i&r&y&z&|&}&&&&ž{ukcYcYcTcNH haJ hAVzaJ h\h:'hye6\hOhye\h|hye6\ haJhK)0JaJjhK)hfUaJ hK)aJjhK)UaJ hyeaJhIMhyeaJhIMhye6]aJ hye0J5 h0J5 h)t?0J5h)t?-jh)t?5B* CJ$UhmHnHphu!hU_h)t?B* OJPJQJph&&&&&&&&&&&&&&&&''''''''0(D(2)3)4)5)@)A)R)S))))))) * *B*a*b*ĺԧĺԕԏԏԏԉԭԭxqx hU_0J5 hye0J5h5Rhye0J6 hGaJ haJhb<hyeaJhIMhU_aJ hU_aJ hyeaJ hR6aJhAVzhR5aJhAVzhye5aJ h$aJhIMhyeaJ hJaJhK)hR6aJhK)hye6aJhK)hyeaJ,/)0) * *b*++..//01191U1112233Q4R4gdU_^gdye & Fgdyegdye !0^`0gdyeb*f*|********+++++&+'+/+;+<+E+K+N+O+]+_+`+++++++T,U,,,,,,4-5-ǿ웗woh]0JaJj]hOGh]UaJ h]aJjh]UaJha hye5\hR ha\ h:\ h|\h:'h:6\hOh:\hJh|h6h|hu} hK)0JjdhfUhK)jhK)Uhyeh)5-8-9-:->-j-k-z-{---..$.+.......>/?///////00000000 111191:1U1V111 22i2j2222s3{33333333hvy hphhye0J6h_Wjhye0JUhPh|h, hye0J6 h_WhyehS0 hye0J5hRh6 hyeNHhMhJhye h:'hye>3333Q4R444444R5o5}5J6K6]6y66666|777777182858687888o8p8q8y8z8̼̬̌̈̄̀xtixcx h+0Jj>hfUh+jhsUUh/hRh9h+lh,hPhye6]aJ h9aJ hyeaJh\dhye0J5aJhgvhS0hye6h hJhyehye0J5OJQJh\dhyeaJ hfaJho/hyeaJho/hye0J5aJ&R44J6K666s:t:;;<<===== & Fgdye [$\$gdU_-$d %d &d 'd N O P Q [$\$gd67]gdU_ 7$8$H$gdyegdyegd+[$\$]gd+z8{8|888888888888888999"9#9$9l9m999999999s:t:;;E;Ƚ̷̳yiyho/hJ0J6OJQJ^Jho/hye0J6OJQJ^J hye56 hhye hJCJ hVghyehphhU`f hyehYhP h+0JjhfUh+jhsUU hP\ hph\h:'hph6\hOhph\h'Uhye6hJhye%E;J;;;;<<<<<5<:<;<<<T<W<X<Y<Z<[<<<<<<<<<<<<<(=/=>=?=g=====߲{{wswokokwgwhjG hEFh?hcnhyeh|0J6OJQJ^Jh$0J6OJQJ^Jho/h:A0J6OJQJ^Jh670J6OJQJ^Jho/hJ0J6OJQJ^Jho/h670J6OJQJ^Jhye0J6OJQJ^Jho/hye0J6OJQJ^Jho/h+l0J6OJQJ^J(==>>?????@@TAA6BBjC;DC>>??????????@ @@@n@o@p@z@нxqjcYRKGhJ hjhye h hyeh!xhye0J6 h!xhye hye0J5 h,0J5-jhye5B* CJ$UhmHnHphu!hU_hyeB* OJPJQJph!hU_hyeB* CJ$OJQJphhye5B* CJ$ph%jhEhye5B* CJ$Uphh:5B* CJ$phhyeho/hJaJho/hyeaJho/hye0J5\aJz@{@@@@@@@@@@@AA:A;A*Uh hye>*jh hye>*U(yBBBBB5C6C7C;CNmNnNoNpNqNNNNNNOOOqOrOsOtOOOPQQhye0J56OJQJ\ hye0J6 hye0J5hh56]h#/h;XXjhye0JUhCIhrA ho/hyeh0hhJhpNahs1h19hye8QQQRRSSS$S%S&SSST ThTsTtTwTxTyTTTTUWW+W,W-WfWgWhWiWWWWWWWWWWXX3XEXټٵҠ咎~~~zzvhrAh#h^h,hhAChye hAC0J6 h4(0J6 h/0J6 h4my0J6 hgv0J6 hJ0J6 h#/0JjJ&h#/hXmU] h#/0J6jh#/0J6U hye0J6 h 0J6hye0J5OJQJ\.{UU V!V,WhWWWXXFXXDYZZZZQ[[[]]^^^ & F$Ifgdye $Ifgdyegdgdye & FgdyeEXFXGXXXXDYEYZZZZpZZZZZZZZQ[R[i[[[[[[[)\5\6\7\\\\\\\]]ȿznh h#aJho/hyeh:'aJh4myhye6aJ#jh4myh"&B0JU\]aJho/hye6aJho/hye6\]aJ hYaJ hrAaJ h9aJho/hyeaJh jhye0JUhyehrA hyeaJhyeB*aJhph# hrAB*aJhph# h_ |(]i^^^^^^^^^_____F____________````˿wplhlhlhlhld`\lQMh hyeOJPJQJhhYhvhJh6hye hye0J5hye0J6CJaJh)t?-jh)t?5B* CJ$UhmHnHphuhU_h)t?B* OJQJph%hU_h)t?B* CJ$OJQJaJ$phh)t?5B* CJ$ph%j'hEh)t?5B* CJ$Uphh:0J6CJaJhyeCJaJ h9aJho/hyeaJ^^^^____G_````|sgdye$a$gd)t?gd)t?gdyeqkd)'$$If-    H  0    4 -aup yt{ ``````a2aRaaaaaaaaaabbbbbb3c4c5cUc[ccc%d(d^deddddd$e;efvh6hye0J6\]aJ h9aJho/hyeaJhyeCJaJh6hyeaJh@hyeaJhWhyeaJhrAhJ h6hye hye0J$j|-hYDhyeB*UphhyeB*phjhyeB*Uphh hvhye)`aab4cccddffgqkdC.$$If<       0     4 <a p yt{ $Ifgdyegdye & F7gd gd  & F7^gd&ii ffff*fqfvfff ggggg*g+g8gIgJg^ggggggg&h(hMhOhPhkhlhmhhhhhhļģՖъՅՁ}Յuubģ$j/hhyeB*UphhyeB*phh=h6 hye5 h6h ` hye6 h6hye h 0J hye0J$j.h6hXmB*Uphh6B*phjhyeB*Uphh `hye hye0J5hyeOJPJQJh hyeCJho/hyeOJPJQJaJ&ff+fgg(hPi}iijNk{kkklfmmm & F# H$If^`gd&ii & F" H$If^`gd&ii $IfgdyegdU_ & F 8^8gd&ii & FgdyegdyegdyehhPiQizi|i}i~iiiiiiiij%jNkOkwkzk{k|kkYlZllllllllllm8m;mbmemfmҿڹ󧞧ysmg hMaJ hgvaJ h9aJh=hye5aJh=hyeaJh=hye\]aJ h|baJho/hJaJho/hyeaJ hye5h= hye0J$j0hhyeB*UphhyeB*phjhyeB*Uphh=hye\h|bhyehyeB* ph(fmgmumvm~mmmn+n1n2n3n4n5n6nMnNnOnPn[njnmnnnnnnpo÷zohaZNZhJFJh hyeh*U hye>*jhye>*UhJhyehcl|$gxx^yyy6{7{j|k|}}@56 & F$Ifgdye $Ifgdye 0^`gdU_0[$\$`gdo/gdLmgdye.[$\$^gd3\gd3\gdU_ & FgdyeU{V{[{\{i{~{{{{{{||j|k|y|||}}}}}}}}}ܹ}umuaM&ho/hye56CJOJQJ^JaJh|Uhye0J6aJhdamH sH hqmH sH hY2 mH sH hRHmH sH hyemH sH hye0J6aJhLm0J6aJ"hyeCJOJQJ^JaJmH sH (h|UhyeCJOJQJ^JaJmH sH hcl|CJOJQJ^JaJ h|UhyeCJOJQJ^JaJ#h|Uhye6CJOJQJ^JaJ}}}}}}%~&~'~>~?~@~A~Q~R~Y~e~f~o~v~w~лsaMaMa;#ho/hcl|CJOJQJ\^JaJ&ho/h:6CJOJQJ\^JaJ#ho/h:CJOJQJ\^JaJho/h:CJ\aJ$hRshda0JCJOJQJ^JaJ/j2<hRshXmCJOJQJU^JaJ hRshdaCJOJQJ^JaJ)jhRshdaCJOJQJU^JaJhRsCJOJQJ^JaJ ho/hcl|CJOJQJ^JaJ ho/hyeCJOJQJ^JaJw~x~y~~~~~HDd4̽qhbhSGhAh8AhAho/hgV:aJ hRsaJho/hye56aJhRshye0J6\]aJ hEaJho/hyeaJ&h*Uhyeh|UCJOJQJ^JaJ(ho/hyeCJOJQJ^JaJmH sH ho/hyeCJOJQJ^JaJ#ho/hdaCJOJQJ\^JaJh1mCJOJQJ\^JaJ#ho/h:CJOJQJ\^JaJ#ho/hcl|CJOJQJ\^JaJhY2 CJOJQJ\^JaJ4HQo|ǁ"#01=>NOTFmn0;üwp hJ0J5hJhyeaJ hq[aJhJhJaJh+h+aJhRshJ hJhJhJhJCJaJhJhJ56 hWU^56hyeOJPJQJh hyeCJhyeCJaJhRshye0J6\]aJ hEaJ hRsaJho/hyeaJ*TFn/xphhcccgdye & F1gd+ & F1gdJ$a$gdJgdJgdyeqkd+=$$If-    X  0    4 -ap yt ~  .І')?AxH͈ &TU ý{ohdh1 hU:$hyehHp8hye0J56hf=hyeOJPJQJaJ hJaJ hyeaJhU:$hye0J6aJ hgV:aJ hRsaJ hU:$aJhf=hyeaJ hyeCJho/hyeOJPJQJaJ hEaJhY2 hye\]aJho/hyeaJhye h(G0J5 hye0J5'yGHЊъ'Uxx & Fgdyegdyeqkd=$$If-    Xh  0    4 -ap yt ~ $Ifgdye /9HIΊϊ!&*67STUVËċȋɋʋgh&'(^_`}~ opǒh7  hye6] hye0J$j>hYhyeB*UphjhyeB*UphhyeB*phhzE hye0J5hKvahye0J6h1hYo/h|h|bh hJhvN`hU:$hye8ɋ gh͐Wxqkd\?$$IfK    vz  0    4 Kap yt ~ $Ifgdyegdye & Fgdye phj̐GVWXbc8>uv͓̓abcʔ͔єޔ h|hyehzEhye0J6 hye0Jj@hKUh2jhyeUh1hzEhrA hye0J5hyeCJaJho/hyeOJPJQJaJ h|aJ hzEaJ hEaJho/hyeaJhye4Wbu͕̓dŖ:; & F ^gd&ii & F ^gd&ii & F ^gd&iigdye & FgdyeMcdeŖƖ1: 78;|̙͙uvwؚۚܚޚʾʶ󔟎󆧆{ hYMhjI$h>h@&hJ hye0JjAhyeUjhyeUhhI hye0J5hyeCJaJho/hye0J6aJho/hyeaJhzEh4h2hyeB*phhrAB*phhrAhyehzEhye6-;ӛgdyeqkd A$$If-    x  0    4 -a p yt ~ $IfgdyeBOқӛԛ՛֛#$ٜڜ 9ߞBRSabMȠՠĽ񪵤uqmhJh,Sjhr7$0JUjho/hye0JUaJ h7 aJ haJ h$aJh7  hye0JjChyeUjhyeU h>0J5 hye0J5hyeCJaJho/hyeOJPJQJaJ hEaJho/hyeaJhyejhye0JU*ӛԛ՛֛{ $Ifgdyegd&iigdyeqkdC$$If-    h  0    4 -ap yt ~CLM Yss & F $Ifgdye $Ifgdyegdyeqkd*E$$If-    h  0    4 -ap yt ~ՠܡݡ/05KR¢â֢ ϣУѣңDcde$ȽȽȯȫȧȣȕȎ|uȳȃ hhJ h.whyehJ hzthye h(Whye hhye h>h>h h>h@&h_jhye0JU hDhyehhye h>0J5 h(G0J5 hye0J5hyeCJaJhyeCJOJPJQJaJho/hyeaJ.#$ңդ֤ܦݦƧȧɧ|$a$gdqFgdqFgdyeqkdE$$If<    h  0    4 <ap yt ~$/ڦۦݦ ħŧƧǧȧ]^ШѨҨϼie^ZRNCRj2LhKUh$jhyeUhNc hye0J5hqF-jhqF5B* CJ$UhmHnHphu!hU_hqFB* OJPJQJph!hU_hqFB* CJ$OJQJphhqFB* CJ$OJQJphhqF5B* CJ$ph%jFhEhqF5B* CJ$Uphh:h(WhyeaJhhyeaJhvW!hyeaJjhye0JUhyehCɧ NөFeɬۭwAkS & F gdye & F gdye & F gdye & F8^gd&ii & FgdyegdyeҨ 7MNOuvѩҩөԩDEFGef`|׬ج <=hDjPhKUh hye0J5 h~I0JjOhKUh~I hrA0Jj$NhKUj+MhKUh$hrAhJhyejhyeU hye0J;٭ڭۭܭBJWv!@CKhijۯ@RT!"z{DEFɿv h#hyeCJOJPJQJaJho/hyeOJPJQJaJho/hJaJ h|}aJho/hyeNHaJ h$aJho/hyeaJjh$0JUhI hye0J h~I0JjQhyeUjhyeUh~Ih{hye6hDhye-STEFI\^_Ȳythh`` & Fgdye [$\$gd gdye$a$gdqFgdqFjkd,R$$Ifl    X t0    644 layt: $Ifgdyegd&ii FGHI[\]^_ȲѲڲ۲@A|Ƕwn`XRIR@IRhDhYaJhDhyeaJ hrAaJhrAOJQJjhye0JOJQJUhye6OJQJhye0JOJQJhyeOJQJhye0J5OJQJ hyePJhhqF-jhqF5B* CJ$UhmHnHphu!hU_hqFB* OJPJQJphhqFB* CJ$OJQJphhqF5B* CJ$ph%jRhEhqF5B* CJ$Uphho/5B* CJ$phس7iԴ *+s˶޶Wf & F hdk $If]^k` gd&ii \$If]^gdgd&ii & Fgdyeسٳ #.78_hijԴմ *+lv˵(+JKL_wɸʸ̸ϸε~thyeOJQJ^JhYB*phh$B*aJphho/hYB*aJphho/h$B*aJph hih$h$h$hyeB*aJph h$aJ hSaJho/hyeaJhyeB*phhDhIaJhDhYaJ hrAaJhDhyeaJ*Lxʸ˸̸idXX [$\$gd"3gd&iijkdQX$$Ifl      t0    644 la<yt ~ & F hdk $If]^k` gd&ii $If]gd$ϸX]2CF"#$'()*+,)*ƹobNobo'jXhShfOJQJU^JhSh OJQJ^J!jhSh OJQJU^JhShSOJQJ^Jh h 6OJQJ^Jhcy$OJQJ^JhSOJQJ^Jh OJQJ^Jh h>OJQJ^Jh>h>OJQJ^Jh>hyeOJQJ^JhSOJQJhYOJQJht3YOJQJhyeOJQJ*+,_eiWcܾݾ]^_`@ABQUZ[\]^Ǚ|v|rnngb hI] hye6]h}hI hI0J hY0Jjs[hKUhYjhYUhyeh-|' h-|'h-|'hhW6h$hh]hW6 h]hWh>OJQJh hyeOJQJ^Jh h>OJQJ^JhSOJQJ^JhSh>OJQJ^J&^_`L@66@ dgd"3 [$\$gd"3hkdZ$$Ifl      t0    644 laCyt ~J$EƀMC&Ifgd27<YZ "#$QZ[ĹȳĨȳԢvnh*OJQJh7sihyeOJQJhi%OJQJhOJQJhyeOJQJh,vOh,vOaJ hyeaJj_hNU h(0JjK]hNUh(jh(Uhhb h,vO0Jjl\hUh,vOjh,vOUhye hye6](RS``````Q$EƀFIf[$\$gd*MEƀF[$\$gd"3!@NPQSY]f67>_ŻŻŻűűqcUUh Jh J6OJQJ^Jh Jh JOJQJ]^Jh Jh J6OJQJ]^Jh Jh JOJQJ^Jh JOJQJ^Jh*6OJQJ^Jh*h*6OJQJ^Jh*OJQJ^Jh$OJQJ^Jh*h*OJQJ^Jh*h*56OJQJ^Jjh*0JOJQJUh*OJQJh$OJQJ!# -.DPQ|}ļ}umieieieeae]eh%fh,hyehshsOJQJh,OJQJh_lOJQJhyeOJQJh' hye5OJQJ^Jh"35OJQJ^Jh"3hyeCJaJh{Y!hyeOJQJh! yOJQJh*h*OJQJh JOJQJ^Jh$OJQJ^Jh Jh JOJQJ^Jh Jh J6OJQJ^J -.DP|xocc^VV & Fgdyegd"3 [$\$gd$Rgd$R[$\$]gd$R [$\$gd"3jkd5`$$Ifl        t0      644 la<yt* |P)g:{rsgdyegd_l & F9^gd&ii dd[$\$gdyegdyegd&ii 5 & Fdgd_l & Fgd_l ]gdye & Fgdye)*HR(+fgh89:;uvz{|%,̠̠ؑylhOhyeB*aJphh_ 2B*aJhphhsB*aJhphhOhyeB*aJhphh5|!hyeB*aJhph hyehhTuB*aJhphhDB*aJhphh_lB*aJhphhyeB*aJhphhfNhyeB*aJhphh' hye5OJQJ&,-LMc~ #qrsGNsz&'ϴϴztndZS h%hyehyeOJQJ^Jh_lOJQJ^J hsaJ h9aJ hJaJ hyeaJhfNhyeaJh' hye5OJQJ^J,h5|!hye5B*CJOJQJ^JaJphhfNhyeB*aJhphh9B*aJhphhyeB*aJhphh5|!hyeB*aJphhOhyeB*aJphh9B*aJph.Gs'(MNtgt ^gdye ]gdyegdye & F( H^`gd&ii & F' H^`gd&ii & F& H^`gd&ii & F% H^`gd&ii & F$ H^`gd&ii dd[$\$gdye '(-.BMLMNPcm#7astu,¸tita]V]R]R]R]N]N]N]R]h%fh9 h7sihyehyehyeOJQJhC0J5OJQJhye0J5OJQJhN0J5OJQJhfNhye0J6OJQJ^J h2EhyeCJOJQJ^JaJho/hyeOJQJ^Jh_lOJQJ^Jh_lhyeOJQJ^Jho/hJ56OJQJ^Jho/hye56OJQJ^Jho/hye0J6OJQJ^JNOPtOP $Ifgdyeh^hgdye !^gdye  !gd&ii & Fgdye & Fgdgd ]gdye ,7OPUVx|FIkx 34~x~~ne_YUhnJ] hlaJ h7QJaJho/hJaJho/hye6aJ h$aJhlhyeaJho/hyeaJ"ho/hye0J56OJQJ^Jh9B*OJQJ^Jph!ho/hyeB*OJQJ^Jph$ho/hye5B*OJQJ^Jph'ho/hye56B*OJQJ^Jphhye5B*OJQJ^JphhyehBanxpp``Xp & Fgd[$\$]gd & FgdyegdnJ]gdye ]gdyegkd`$$Ifl    X t0    644 la ABMNN`a~67noAXx͕͕͕͍zqqhB?hyeaJ h$aJho/hyeaJhh7QJhyeh7QJOJQJhye0JOJQJ#j=ahnJ]hKOJQJUhnJ]OJQJjhyeOJQJUhyeOJQJhye0J56OJQJ\h\hye0J5OJQJ\hye0J5OJQJ\)@A&zi\O  !@gdye ]gdye]^gdye ]gd7QJakd6b$$If-    h0    4 -ayt ~ $Ifgdyegd&ii & Fgdye YZ%ln{| _kEHhjnpʽʚʽ~yqiiaih\#/OJQJh% OJQJhnJ]OJQJ hye]h$RhyehDhB?OJQJhyeOJQJho/hye0JOJQJ^J'jbho/hyeOJQJU^Jho/hyeOJQJ^J!jho/hyeOJQJU^Jho/hyeOJQJho/hye0J5OJQJhye0J5OJQJ"&{ DEfakd)d$$If<    k0    k4 <ayt ~$If[$\$gdJ ]gdyegd&ii & Fgdye  !@gdye $1:K_dh5Axy015CIPحأ퓈wog\hye0J5OJQJhyeCJaJh$OJQJ!jho/hye0JOJQJUho/hyeOJQJhOJQJhJOJQJhnJ]OJQJ^JhJOJQJ^Jh% OJQJ^Jh% h% OJQJ^JhyeOJQJ^JhXhyeOJQJ^JhB?OJQJhyeOJQJhB?hyeOJQJ"Zi~<`atu+$%D]gۼwwwokoco_k_k_kh"h"OJQJhyehyeOJQJjhye0J5OJQJUhye0J5OJQJhw 0J5OJQJh9fhw h"hwW6CJaJhwWhwWCJaJh3&hw 0JCJaJ#jdh3&hfCJUaJjh3&hw CJUaJh3&h3&CJaJh3&hw CJaJ%<`a+$Dfg()[$\$]gdgd&ii [$\$gdgd & Fgd & Fgdyegdye ]gdye & F2gdw gdw g<ADd$%ciYZ[`aſŰŰŧŞŘōō{uo hU4PJ hbaJ hk5aJho/hU456aJho/hyePJaJ h4baJho/hU4aJho/hJaJhB?hyeaJ hvoaJ h$aJho/hyeaJjhye0JOJQJUhB?OJQJh4bOJQJhyeOJQJhye0J5OJQJ+)Z[uphp$a$gdqFgdqFakdf$$If<    k0    k4 <ayt ~ $IfgdU4 & F$Ifgdye $Ifgdyegdye ]^TUVde-~maMm?m7huOJQJhuhye0J6OJQJ&jlhuhye6OJQJUhuhye6OJQJ jhuhye6OJQJUhyehyeOJQJhye0J5OJQJhqF-jhqF5B* CJ$UhmHnHphu!hU_hqFB* OJPJQJphhqFB* CJ$OJQJphhqF5B* CJ$ph%jPghEhqF5B* CJ$Uphh:5B* CJ$ph hyeCJ^:cd56a\ & F+ H^`gd&ii & F* H^`gd&ii & F) H^`gd&iigd^gd&ii & Fgdyegdyegdye !gdye-9:>]ycd !XYZde56P^_`auvǻǙyqymihoHhG8hQrOJQJhG8OJQJhxOJQJhH$OJQJhK5OJQJhH$hye0J6OJQJ&jmhH$hye6OJQJUhH$hye6OJQJ jhH$hye6OJQJUhDhDOJQJhyehK5hhyeOJQJhOJQJ)\pq@Axyz 1@BJǼ{of\fSho/h;aJho/hye6aJho/hyeaJhyeCJOJQJaJhH$OJQJho/hye0JOJQJ#jnho/hKOJQJUho/hU4OJQJjho/hyeOJQJUho/hyeOJQJho/hye0J5OJQJhS?OJQJhxhyeOJQJhU4hyeOJQJhyehoHhG8 v $Ifgdye ]gd&ii ^gdyegd&ii & F/ H^`gd&ii & F. H^`gd&ii & F- H^`gd&ii & F, H^`gd&iigd^ JkJKbc$%@IN[zνδνΩ{p{b{T{hxhyeOJQJ\]hxhye0J6OJQJh2!hyeOJQJhyeOJQJhfkOJQJhfk0J5OJQJhye0J5OJQJhyeCJaJho/hyePJaJho/hJaJ hvoaJho/hyeNHaJho/hyeaJho/h;aJ hX}aJhphh;aJ hH$aJho/h;6aJ%TUVsg^gdye [$\$gd2![$\$]gd2!  !gdye ]gd&iiakdo$$If-    h0    4 -ayt ~ UVFGHIJ=X     ti^UUh^hyeaJh2!0J6OJQJhye0J6OJQJh&ii0J5OJQJhV~<0J5OJQJhyeCJaJho/hyePJaJjho/hye0JUaJ hvoaJ hFJZaJho/hyeaJhNOJQJh^OJQJhyeOJQJhFJZ0J5OJQJhye0J5OJQJ hye0J56CJOJQJaJ!VHIJ  m xx[$\$]gd2! [$\$gd2!akdp$$If-    x0    4 -ayt ~ $Ifgdye    j k l n        $ \ ^ _ t v                 ! ( S ¾zuunujh^ hJhye hye6hJhJ6hJhye6h|ohJhL%h5N6 h5N6 hM%6h5NhJ hIMhye hfkhyehyeh|hyeOJQJhE0J5OJQJhye0J5OJQJhEphyeCJaJ hEaJho/hyeaJ hvoaJ'm n o    evvvZO " & F:dgdJ & F: h8p @ d^gd&ii dgd2!  !gd2!gdyelkdq$$Ifl    Xx  t0    644 layt ~ S T U       cd/08EFGIpq67hijkr}𩥡𭝩h2 h hA6hQZh::Nh h| hyeh| h::Nhyeh h oh2 h oh| h ohyehoHhV~<h^h2!hJhye hye6 h^hyeCbcdgz{|ƺh\jh00JUhytXh5Nh hEnh}Jhye5CJaJhN5CJaJhEn5CJaJh| h}FhiKhJh]EhN=hRJhhJhye<dCjo p o! d$IfgdV~< dgdV~< & FgdV~<$ & F! d^gd&ii# & F! d^gd&ii" & F! d^gd&ii & Fgdye!d^`gdEnCDGHjm,-o p q   o!p!q!r!s!!!!Ųp-jhqF5B* CJ$UhmHnHphu!hU_hqFB* OJPJQJphhqFB* CJ$OJQJphhqF5B* CJ$ph%j*aJhKthyeaJho/h&iiaJ hyeaJho/hyeaJhV30JaJjhV3h0&PUaJjho/hyeUaJ hV3aJ------.9.;.<.m.n.o.{.|............پ|ogToNHB hM%0J hUm:0J hC.0J$jHhC.h0&PB*UphhC.B*phjhC.B*Uphho/hye0J6]aJhSl0J6aJhgv0JaJhV30JaJjshV3h0&PUaJhV30J6]aJ#jho/hye0J6U]aJho/hyeaJjho/hyeUaJ hohyehV3 hV30JjhoU........//A/C/`/a/~/////////////////K0ֽ֭ysjaYUhV3jhV3UhKthyeaJho/h&iiaJ hyeaJhSlB*aJphho/hye0JaJho/hyeB*aJph"jho/hyeB*UaJphj+ho/hyeUaJjho/hyeUaJ hphaJ hUm:aJho/hyeaJhUm:B*phjhC.B*Uph hgv0J hC.0JK0L0M0e0f0h000000111011121D1E1111111111ڿڵگpe\TJhnhye6]hnhye6hgvhye0Jhgvh10JaJjhgvh&iiUaJ hgvaJjhgvUaJ hKthyehKthWLaJ hWLaJhWLhWLaJ hoaJhKthye\aJ hnaJho/hye]aJho/hye0JaJho/hyeaJhV3hV30JjhV3Ujԉh0&PU011111211R6S6T66697788T9::h`hgd hx`hgd5dgd1m 5dgd1mgd0!4gd0!4 & F3gdgv & F4gdLsgdWLgd6 & F 8^gd&ii111112G2L2M2223 3)3*35363a3d3n333344X5Y5Z5*6+6,6B6C6P6Q6R6T6U6666666׼Ƕϰ}rnh0!4jh0!4h0!4U h0!4h0!4h0!4hBf$CJaJh0!4CJaJh0!4h0!4CJaJhNCJaJ hLsaJ hyeaJ hLs0JjhLsUjhLsUhM,hgvhLs hLhLsho/hyeaJ hLh/6hKthKthye6]+666 7 77-7.7/7073777E7F77777777788 8*8+838488898Q8q8|8}8~8888888߶ߩ~zrzjh4sh&ii6h&h&ii6h&iijh&ii0JU ho/h0!4jh!'hb <CJUhM% hxdhM% hxdh0!4 hBf$0Jjh0&PUjh0!4UjΎh0&PUhBf$ h0!4h0!4h0!4 h0!40Jjh0!4h0!4Ujh0&PU)888T9U9r9z9{99999999999:::::::;;;1;];^;m;n;o;;;;;;{tf{j#hGh&iiU hGh&iijhGh&iiUh~h&ii0JCJh&ii0JCJjph~h&iiCJUjh&iiCJU h&iiCJjhh&ii0JCJU h&ii0Jjh&iiUjh&iiU h&ii0J6h},h&ii0J6jh&ii0JUh&ii&:n;x<'=?@A`B2CCDEFFF5HHEIJJw7m xOg8-qW|HQY $ ojAV1*D8pzimN5+7L ${)!D8Y4 !l1X<DP3-CJi*[dI1=EB!;/2P!=^7p.nsF!G!TLҶJ/+8P:. ݆$W>"$ǫȪ&[J55a._UW.0rZ*W׶N Jh(Ee,l2~w5H5|w}qϽߔ>/ k3_Vc_u1SMET,k5 jJNE(T :;/ tu eـA&p,Mѷ)PrL 78m<,CUY)ߔxWr$%r*r++\U1TTZ_?nŗ}'3>n:Ӹ xW\LǍӣǒ WEbY}BdO;ƪ2 9rw k < ;}IENDB`Dd (#z  S 0ABD14539_S"!b-_VTw/Q n-_VTw/QPNG  IHDRX _a;sRGBPLTE3ffff3f33f3̙3fff3gfgg3g3032ff*f3 pp2f3o313333|3z r3l23f2g0ff2ffff1ff fff|+ffff0f ff!fxffgu-ggj2gg+3x'frggiihh$f'ffnn3hf̙f3333333l3f2"ffmmg" cmPPJCmp0712 chBtRNSDIDATXW6 QKvT)NoNo-yPYi󔇜H3ȱv_0)mnauetNJ%B50$Ϧ_BMn~%wyXġK6֔Q!q2v%O(\?Fƨ>w7m xOg8-qW|HQY $ ojAV1*D8pzimN5+7L ${)!D8Y4 !l1X<DP3-CJi*[dI1=EB!;/2P!=^7p.nsF!G!TLҶJ/+8P:. ݆$W>"$ǫȪ&[J55a._UW.0rZ*W׶N Jh(Ee,l2~w5H5|w}qϽߔ>/ k3_Vc_u1SMET,k5 jJNE(T :;/ tu eـA&p,Mѷ)PrL 78m<,CUY)ߔxWr$%r*r++\U1TTZ_?nŗ}'3>n:Ӹ xW\LǍӣǒ WEbY}BdO;ƪ2 9rw k < ;}IENDB`Dd (#z  S 0ABD14539_S"!b-_VTw/Q n-_VTw/QPNG  IHDRX _a;sRGBPLTE3ffff3f33f3̙3fff3gfgg3g3032ff*f3 pp2f3o313333|3z r3l23f2g0ff2ffff1ff fff|+ffff0f ff!fxffgu-ggj2gg+3x'frggiihh$f'ffnn3hf̙f3333333l3f2"ffmmg" cmPPJCmp0712 chBtRNSDIDATXW6 QKvT)NoNo-yPYi󔇜H3ȱv_0)mnauetNJ%B50$Ϧ_BMn~%wyXġK6֔Q!q2v%O(\?Fƨ>w7m xOg8-qW|HQY $ ojAV1*D8pzimN5+7L ${)!D8Y4 !l1X<DP3-CJi*[dI1=EB!;/2P!=^7p.nsF!G!TLҶJ/+8P:. ݆$W>"$ǫȪ&[J55a._UW.0rZ*W׶N Jh(Ee,l2~w5H5|w}qϽߔ>/ k3_Vc_u1SMET,k5 jJNE(T :;/ tu eـA&p,Mѷ)PrL 78m<,CUY)ߔxWr$%r*r++\U1TTZ_?nŗ}'3>n:Ӹ xW\LǍӣǒ WEbY}BdO;ƪ2 9rw k < ;}IENDB`$$If!vh5>#v>:V 0    >,5>4ayt{ Dd !<6   3 Dd (#z  S 0ABD14539_S"!b-_VTw/Q )n-_VTw/QPNG  IHDRX _a;sRGBPLTE3ffff3f33f3̙3fff3gfgg3g3032ff*f3 pp2f3o313333|3z r3l23f2g0ff2ffff1ff fff|+ffff0f ff!fxffgu-ggj2gg+3x'frggiihh$f'ffnn3hf̙f3333333l3f2"ffmmg" cmPPJCmp0712 chBtRNSDIDATXW6 QKvT)NoNo-yPYi󔇜H3ȱv_0)mnauetNJ%B50$Ϧ_BMn~%wyXġK6֔Q!q2v%O(\?Fƨ>w7m xOg8-qW|HQY $ ojAV1*D8pzimN5+7L ${)!D8Y4 !l1X<DP3-CJi*[dI1=EB!;/2P!=^7p.nsF!G!TLҶJ/+8P:. ݆$W>"$ǫȪ&[J55a._UW.0rZ*W׶N Jh(Ee,l2~w5H5|w}qϽߔ>/ k3_Vc_u1SMET,k5 jJNE(T :;/ tu eـA&p,Mѷ)PrL 78m<,CUY)ߔxWr$%r*r++\U1TTZ_?nŗ}'3>n:Ӹ xW\LǍӣǒ WEbY}BdO;ƪ2 9rw k < ;}IENDB`DyK yK phttp://www.aicpa.org/about/code/et_100.htmlyX;H,]ą'cDyK  yK phttp://www.aicpa.org/about/code/et_101.htmlyX;H,]ą'c et_101.02DyK yK phttp://www.aicpa.org/about/code/et_100.htmlyX;H,]ą'cDyK yK phttp://www.aicpa.org/about/code/et_102.htmlyX;H,]ą'cDyK  yK rrhttp://www.aicpa.org/about/code/et_101.htmlyX;H,]ą'cet_101Dd (#z  S 0ABD14539_S"!b-_VTw/Q Xn-_VTw/QPNG  IHDRX _a;sRGBPLTE3ffff3f33f3̙3fff3gfgg3g3032ff*f3 pp2f3o313333|3z r3l23f2g0ff2ffff1ff fff|+ffff0f ff!fxffgu-ggj2gg+3x'frggiihh$f'ffnn3hf̙f3333333l3f2"ffmmg" cmPPJCmp0712 chBtRNSDIDATXW6 QKvT)NoNo-yPYi󔇜H3ȱv_0)mnauetNJ%B50$Ϧ_BMn~%wyXġK6֔Q!q2v%O(\?Fƨ>w7m xOg8-qW|HQY $ ojAV1*D8pzimN5+7L ${)!D8Y4 !l1X<DP3-CJi*[dI1=EB!;/2P!=^7p.nsF!G!TLҶJ/+8P:. ݆$W>"$ǫȪ&[J55a._UW.0rZ*W׶N Jh(Ee,l2~w5H5|w}qϽߔ>/ k3_Vc_u1SMET,k5 jJNE(T :;/ tu eـA&p,Mѷ)PrL 78m<,CUY)ߔxWr$%r*r++\U1TTZ_?nŗ}'3>n:Ӹ xW\LǍӣǒ WEbY}BdO;ƪ2 9rw k < ;}IENDB`DyK yK Vhttp://www.aicpa.org/about/code/et_92.htmlDyK yK Vhttp://www.aicpa.org/about/code/et_92.htmlDyK yK Vhttp://www.aicpa.org/about/code/et_92.htmlDyK yK Vhttp://www.aicpa.org/about/code/et_92.htmlDyK yK Vhttp://www.aicpa.org/about/code/et_92.html$$If!vh5 #v :V K  0     ,5 44 Kap yt{ DyK yK nhttp://www.aicpa.org/about/code/et_92.htmlyX;H,]ą'c$$Ifu!vh5#v:V -  0    ,544 -aup yt{ Dd (#z  S 0ABD14539_S"!b-_VTw/Q "(n-_VTw/QPNG  IHDRX _a;sRGBPLTE3ffff3f33f3̙3fff3gfgg3g3032ff*f3 pp2f3o313333|3z r3l23f2g0ff2ffff1ff fff|+ffff0f ff!fxffgu-ggj2gg+3x'frggiihh$f'ffnn3hf̙f3333333l3f2"ffmmg" cmPPJCmp0712 chBtRNSDIDATXW6 QKvT)NoNo-yPYi󔇜H3ȱv_0)mnauetNJ%B50$Ϧ_BMn~%wyXġK6֔Q!q2v%O(\?Fƨ>w7m xOg8-qW|HQY $ ojAV1*D8pzimN5+7L ${)!D8Y4 !l1X<DP3-CJi*[dI1=EB!;/2P!=^7p.nsF!G!TLҶJ/+8P:. ݆$W>"$ǫȪ&[J55a._UW.0rZ*W׶N Jh(Ee,l2~w5H5|w}qϽߔ>/ k3_Vc_u1SMET,k5 jJNE(T :;/ tu eـA&p,Mѷ)PrL 78m<,CUY)ߔxWr$%r*r++\U1TTZ_?nŗ}'3>n:Ӹ xW\LǍӣǒ WEbY}BdO;ƪ2 9rw k < ;}IENDB`DyK yK Vhttp://www.aicpa.org/about/code/et_92.html$$If !vh5 #v :V <  0     ,5 44 <a p yt{ DyK  yK phttp://www.aicpa.org/about/code/et_101.htmlyX;H,]ą'c et_101.02DyK yK Vhttp://www.aicpa.org/about/code/et_92.htmlDyK yK Vhttp://www.aicpa.org/about/code/et_92.html$$If!vh5 #v :V K  0     ,5 44 Kap yt ~Dd (#z  S 0ABD14539_S"!b-_VTw/Q x2n-_VTw/QPNG  IHDRX _a;sRGBPLTE3ffff3f33f3̙3fff3gfgg3g3032ff*f3 pp2f3o313333|3z r3l23f2g0ff2ffff1ff fff|+ffff0f ff!fxffgu-ggj2gg+3x'frggiihh$f'ffnn3hf̙f3333333l3f2"ffmmg" cmPPJCmp0712 chBtRNSDIDATXW6 QKvT)NoNo-yPYi󔇜H3ȱv_0)mnauetNJ%B50$Ϧ_BMn~%wyXġK6֔Q!q2v%O(\?Fƨ>w7m xOg8-qW|HQY $ ojAV1*D8pzimN5+7L ${)!D8Y4 !l1X<DP3-CJi*[dI1=EB!;/2P!=^7p.nsF!G!TLҶJ/+8P:. ݆$W>"$ǫȪ&[J55a._UW.0rZ*W׶N Jh(Ee,l2~w5H5|w}qϽߔ>/ k3_Vc_u1SMET,k5 jJNE(T :;/ tu eـA&p,Mѷ)PrL 78m<,CUY)ߔxWr$%r*r++\U1TTZ_?nŗ}'3>n:Ӹ xW\LǍӣǒ WEbY}BdO;ƪ2 9rw k < ;}IENDB`Dd !<6   3 DyK  yK Xhttp://www.aicpa.org/about/code/et_101.html et_101.17DyK  yK Xhttp://www.aicpa.org/about/code/et_101.html et_101.17;DyK  yK Xhttp://www.aicpa.org/about/code/et_191.html7N11._member_designated_to_serve_as_executor_or_trusteeDyK  yK Xhttp://www.aicpa.org/about/code/et_101.html et_101.02DyK  yK phttp://www.aicpa.org/about/code/et_101.htmlyX;H,]ą'c et_101.17$$If!vh5#v:V -  0    ,544 -ap yt ~$$If!vh5#v:V -  0    ,544 -ap yt ~DyK yK Vhttp://www.aicpa.org/about/code/et_92.html$$If!vh5z#vz:V K  0    ,5z44 Kap yt ~DyK  yK phttp://www.aicpa.org/about/code/et_101.htmlyX;H,]ą'c et_101.07$$If !vh5#v:V -  0    ,544 -a p yt ~[DyK  yK Xhttp://www.aicpa.org/about/code/et_191.htmlGN41._financial_services_company_client_has_custody_of_a_members_assets$$If!vh5#v:V -  0    ,544 -ap yt ~[DyK  yK Xhttp://www.aicpa.org/about/code/et_191.htmlGN70._members_depository_relationship_with_client_financial_institution$$If!vh5#v:V -  0    ,544 -ap yt ~$$If!vh5#v:V <  0    ,544 <ap yt ~Dd (#z  S 0ABD14539_S"! b-_VTw/Q Fn-_VTw/QPNG  IHDRX _a;sRGBPLTE3ffff3f33f3̙3fff3gfgg3g3032ff*f3 pp2f3o313333|3z r3l23f2g0ff2ffff1ff fff|+ffff0f ff!fxffgu-ggj2gg+3x'frggiihh$f'ffnn3hf̙f3333333l3f2"ffmmg" cmPPJCmp0712 chBtRNSDIDATXW6 QKvT)NoNo-yPYi󔇜H3ȱv_0)mnauetNJ%B50$Ϧ_BMn~%wyXġK6֔Q!q2v%O(\?Fƨ>w7m xOg8-qW|HQY $ ojAV1*D8pzimN5+7L ${)!D8Y4 !l1X<DP3-CJi*[dI1=EB!;/2P!=^7p.nsF!G!TLҶJ/+8P:. ݆$W>"$ǫȪ&[J55a._UW.0rZ*W׶N Jh(Ee,l2~w5H5|w}qϽߔ>/ k3_Vc_u1SMET,k5 jJNE(T :;/ tu eـA&p,Mѷ)PrL 78m<,CUY)ߔxWr$%r*r++\U1TTZ_?nŗ}'3>n:Ӹ xW\LǍӣǒ WEbY}BdO;ƪ2 9rw k < ;}IENDB`DyK  yK phttp://www.aicpa.org/about/code/et_101.htmlyX;H,]ą'c et_101.02DyK  yK phttp://www.aicpa.org/about/code/et_101.htmlyX;H,]ą'c et_101.02DyK  yK phttp://www.aicpa.org/about/code/et_101.htmlyX;H,]ą'c et_101.02DyK  yK phttp://www.aicpa.org/about/code/et_101.htmlyX;H,]ą'c et_101.02DyK  yK phttp://www.aicpa.org/about/code/et_101.htmlyX;H,]ą'c et_101.06DyK  yK Xhttp://www.aicpa.org/about/code/et_191.html(N72._member_on_advisory_board_of_client$$If!vh5#v:V+l t0    65ayt:Dd (#z   S 0ABD14539_S"! b-_VTw/Q Rn-_VTw/QPNG  IHDRX _a;sRGBPLTE3ffff3f33f3̙3fff3gfgg3g3032ff*f3 pp2f3o313333|3z r3l23f2g0ff2ffff1ff fff|+ffff0f ff!fxffgu-ggj2gg+3x'frggiihh$f'ffnn3hf̙f3333333l3f2"ffmmg" cmPPJCmp0712 chBtRNSDIDATXW6 QKvT)NoNo-yPYi󔇜H3ȱv_0)mnauetNJ%B50$Ϧ_BMn~%wyXġK6֔Q!q2v%O(\?Fƨ>w7m xOg8-qW|HQY $ ojAV1*D8pzimN5+7L ${)!D8Y4 !l1X<DP3-CJi*[dI1=EB!;/2P!=^7p.nsF!G!TLҶJ/+8P:. ݆$W>"$ǫȪ&[J55a._UW.0rZ*W׶N Jh(Ee,l2~w5H5|w}qϽߔ>/ k3_Vc_u1SMET,k5 jJNE(T :;/ tu eـA&p,Mѷ)PrL 78m<,CUY)ߔxWr$%r*r++\U1TTZ_?nŗ}'3>n:Ӹ xW\LǍӣǒ WEbY}BdO;ƪ2 9rw k < ;}IENDB`$$If<!vh5 #v :V+l t0    65 a<yt ~DyK  yK `http://www.aicpa.org/Professional+Resources/Professional+Ethics+Code+of+Professional+Conduct/Professional+Ethics/Resources+and+Tools/Frequently+Asked+Questions.htmyX;H,]ą'c"Periodoftheprofessionalengagement$$IfC!vh5 #v :V+l t0    65 aCyt ~DyK  yK phttp://www.aicpa.org/about/code/et_101.htmlyX;H,]ą'c et_101.05DyK yK nhttp://www.sec.gov/rules/final/33-8183.htmyX;H,]ą'cDyK yK `http://www.aicpa.org/Professional+Resources/Professional+Ethics+Code+of+Professional+Conduct/Professional+Ethics/Resources+and+Tools/Frequently+Asked+Questions.htmyX;H,]ą'cDyK  yK http://www.sec.gov/info/accountants/ocafaqaudind080607.htmyX;H,]ą'c prohibited$$If<!vh5 #v :V+l t0      65 a<yt*$$If!vh5#v:V+l t0    65aDyK  yK phttp://www.aicpa.org/about/code/et_101.htmlyX;H,]ą'c et_101.05$$If!vh5#v:V -0    ,544 -ayt ~]DyK :http://www.fdic.gov/news/news/financial/2003/fil0321.htmlyK thttp://www.fdic.gov/news/news/financial/2003/fil0321.html$$If!vh5k#vk:V <0    k,5k44 <ayt ~DyK  yK `http://www.aicpa.org/Professional+Resources/Professional+Ethics+Code+of+Professional+Conduct/Professional+Ethics/Resources+and+Tools/Frequently+Asked+Questions.htmyX;H,]ą'cappraisalvaluation$$If!vh5k#vk:V <0    k,5k44 <ayt ~Dd (#z   S 0ABD14539_S"! b-_VTw/Q gn-_VTw/QPNG  IHDRX _a;sRGBPLTE3ffff3f33f3̙3fff3gfgg3g3032ff*f3 pp2f3o313333|3z r3l23f2g0ff2ffff1ff fff|+ffff0f ff!fxffgu-ggj2gg+3x'frggiihh$f'ffnn3hf̙f3333333l3f2"ffmmg" cmPPJCmp0712 chBtRNSDIDATXW6 QKvT)NoNo-yPYi󔇜H3ȱv_0)mnauetNJ%B50$Ϧ_BMn~%wyXġK6֔Q!q2v%O(\?Fƨ>w7m xOg8-qW|HQY $ ojAV1*D8pzimN5+7L ${)!D8Y4 !l1X<DP3-CJi*[dI1=EB!;/2P!=^7p.nsF!G!TLҶJ/+8P:. ݆$W>"$ǫȪ&[J55a._UW.0rZ*W׶N Jh(Ee,l2~w5H5|w}qϽߔ>/ k3_Vc_u1SMET,k5 jJNE(T :;/ tu eـA&p,Mѷ)PrL 78m<,CUY)ߔxWr$%r*r++\U1TTZ_?nŗ}'3>n:Ӹ xW\LǍӣǒ WEbY}BdO;ƪ2 9rw k < ;}IENDB`DyK yK Xhttp://www.aicpa.org/about/code/et_302.htmlDyK yK Xhttp://www.aicpa.org/about/code/et_503.htmloDyK yK http://www.aicpa.org/Legislative+Activities+and+State+Licensing+Issues/State+News+and+Info/States/uaa/commfees.htmyX;H,]ą'c$$If!vh5#v:V -0    ,544 -ayt ~$$If!vh5#v:V -0    ,544 -ayt ~$$If!vh5 #v :V+l t0    65 ayt ~$$If!vh5#v:V -0    ,544 -ayt ~Dd (#z   S 0ABD14539_S"! b-_VTw/Q rn-_VTw/QPNG  IHDRX _a;sRGBPLTE3ffff3f33f3̙3fff3gfgg3g3032ff*f3 pp2f3o313333|3z r3l23f2g0ff2ffff1ff fff|+ffff0f ff!fxffgu-ggj2gg+3x'frggiihh$f'ffnn3hf̙f3333333l3f2"ffmmg" cmPPJCmp0712 chBtRNSDIDATXW6 QKvT)NoNo-yPYi󔇜H3ȱv_0)mnauetNJ%B50$Ϧ_BMn~%wyXġK6֔Q!q2v%O(\?Fƨ>w7m xOg8-qW|HQY $ ojAV1*D8pzimN5+7L ${)!D8Y4 !l1X<DP3-CJi*[dI1=EB!;/2P!=^7p.nsF!G!TLҶJ/+8P:. ݆$W>"$ǫȪ&[J55a._UW.0rZ*W׶N Jh(Ee,l2~w5H5|w}qϽߔ>/ k3_Vc_u1SMET,k5 jJNE(T :;/ tu eـA&p,Mѷ)PrL 78m<,CUY)ߔxWr$%r*r++\U1TTZ_?nŗ}'3>n:Ӹ xW\LǍӣǒ WEbY}BdO;ƪ2 9rw k < ;}IENDB`DyK yK nhttp://www.aicpa.org/about/code/index.htmlyX;H,]ą'cDyK yK Xhttp://www.aicpa.org/about/code/et_100.htmlDyK yK Bhttp://www.aicpa.org/Professional+Resources/Professional+Ethics+Code+of+Professional+Conduct/Professional+Ethics/Exposure+Drafts+-+Standard+Setting/yX;H,]ą'c/DyK yK http://www.aicpa.org/download/ethics/Basis_for_Conclusions_Non_Attest_Services.pdfyX;H,]ą'cDyK yK `http://www.aicpa.org/Professional+Resources/Professional+Ethics+Code+of+Professional+Conduct/Professional+Ethics/Resources+and+Tools/Frequently+Asked+Questions.htmyX;H,]ą'c=DyK yK http://www.cpa2biz.com/AST/Main/CPA2BIZ_Primary/Ethics/PRDOVR~PC-739155HS/PC-739155HS.jspyX;H,]ą'cDyK yK nhttp://www.sec.gov/rules/final/33-8183.htmyX;H,]ą'cDyK yK Rhttp://www.sec.gov/about/offices/oca.htmQDyK 1http://www.sec.gov/about/offices/oca/ocaprof.htmyK zhttp://www.sec.gov/about/offices/oca/ocaprof.htmyX;H,]ą'cDyK yK http://www.sec.gov/info/accountants/independref.shtmlyX;H,]ą'cDyK yK Hhttp://www.pcaobus.org/yX;H,]ą'cDyK yK phttp://www.pcaobus.org/Standards/index.aspxyX;H,]ą'cDyK yK 8http://www.gao.gov/aac.htmlDyK www.gao.gov/govaud/agagas3.pdfyK http:///DyK  yK http://www.gao.gov/govaud/govaudhtml/d07731g-5.htmlyX;H,]ą'cpgfId-1034319DyK yK dhttp://www.gao.gov/govaud/d02870g.pdfyX;H,]ą'cDyK yK rhttp://www.gao.gov/govaud/july2007slides.pdfyX;H,]ą'cDyK buchananm@gao.govyK mailto:DyK yK http://www.dol.gov/dol/allcfr/EBSA/Title_29/Part_2509/29CFR2509.75-9.htmyX;H,]ą'cDyK  yK http://www.fdic.gov/regulations/laws/rules/2000-8500.htmlyX;H,]ą'c 2000part363DyK yK http://search.fdic.gov/search?access=p&output=xml_no_dtd&sort=date:D:L:d1&site=fils&ie=UTF-8&btnG=Search&client=fils&oe=UTF-8&proxystylesheet=fils&q=auditor+independence&ip=69.113.123.203&filter=pyX;H,]ą'cDyK yK Bhttp://www.ifac.org/yX;H,]ą'c5DyK yK http://www.ifac.org/Members/Pubs-Details.tmpl?PubID=10456070402914590&Category=EthicsyX;H,]ą'cDyK yK http://www.ifac.org/Guidance/EXD-Details.php?EDID=0116yX;H,]ą'cDdX  C &Amso100"@@ bP @]p8Uw>nP @]p8UwPNG  IHDR exsRGBPLTE';bRQxx,+yy;bqpbbuvZZLLxwjjNNA@zzmm^_ywyxxwRR,*++X6 cmPPJCmp0712tRNS0JIDAT]= PԘc FF??!*pkjjp $i( w?ѹ|L Յ{Qd:$~9lwVİCSLQE|18RK篽CPגZd?۵*$`IENDB`DyK yK Vhttp://www.sec.gov/rules/final/33-7919.htmDyK )whendomyfinancialinterestsimpairindependDyK  yK phttp://www.aicpa.org/about/code/et_101.htmlyX;H,]ą'c et_101.07DyK yK Vhttp://www.sec.gov/rules/final/33-7919.htm_DyK 7www.aicpa.org/download/ethics/Gifts_Basis_Document.pdfyK |http://www.aicpa.org/download/ethics/Gifts_Basis_Document.pdfDyK yK Vhttp://www.aicpa.org/about/code/et_92.htmlDyK yK nhttp://www.sec.gov/rules/final/33-7919.htmyX;H,]ą'cDyK  yK `http://www.aicpa.org/Professional+Resources/Professional+Ethics+Code+of+Professional+Conduct/Professional+Ethics/Resources+and+Tools/Frequently+Asked+Questions.htmyX;H,]ą'cITDd z  S 0ABD21338_S"bP~]$#[,n$~]$#[PNG  IHDR*`PLTE罵{޽ƽ{{sD" tRNS@f cmPPJCmp0712HsIIDAThC햋n Eh2 Lb|Ci"a3F"D"@ D""7;Oa88N&_X}KpR`(_&`dc<_*. ,!#PAp*pL|Inlf>^C*KTTùu]:VN6$3#_&{wyuJ, 2JA};@%gEӯR]s4,o~Ou]5<[sIPe C/9P;3IENDB`[$$If!vh58"#v8":V ,58"44 aA@@@ NormalCJ_HhmH sH tH Z@Z Heading 1$<@&5CJ KH OJQJ\^JaJ R@R Heading 2$$@&a$5B* CJ$\aJ$phDA@D Default Paragraph FontVi@V  Table Normal :V 44 la (k@(No List .X@. Emphasis6]Z^@Z Normal (Web)dd[$\$OJPJQJ^JaJh6U@6 Hyperlink >*B*ph@&@!@ Footnote ReferenceH*RC@2R Body Text Indent^`\]:@B: - Footnote TextCJFV@QF FollowedHyperlink >*B* ph4 @b4 Footer  !.)@q. Page NumberPOP Blockquotehhdd]h^htH uLR@L Body Text Indent 2 ^\>'> Comment ReferenceCJ88 @ Comment TextCJ4@4 Header  !HH  Balloon TextCJOJQJ^JaJRYR  Document Map-D M OJQJ^J6B@6 Body TextCJaJLOL 8O BT) h8p @ @@@@@@@@d hZOZ O BL/NL1_TOP+! h8p @ P^`PDO"D O BL/NL_SUB1_TOP"^<O!2< O BL/NL_SUB2_MID#@O!B@ O BL/NL_SUB3_BOT $0OR0 O BL/NL2_MID%4Ob4 O BL/NL3_BOT&DOrD O EXT_ONLY'xh]^DOD O HEAD_C($$dCJh*W@* &HStrong5\@j@ }jComment Subject*5\j@j x Table Grid7:V+0+VOV 2EDefault ,7$8$H$!B*CJ_HaJmH phsH tH @O@ ? Char Char_HhmH sH tH hOh O ps_indent_0.dd[$\$^ B*CJOJQJ^JaJhph>O> OboldCJOJQJ^JaJo(phzOz c9ps_indent_hang_2 0dd[$\$^` B*CJOJQJ^JaJhphzOz c9ps_indent_hang_4 18dd[$\$^8` B*CJOJQJ^JaJhph<O!< c9tabCJOJQJ^JaJo(ph@Z@2@ JS Plain Text3CJOJQJhjOBj h ps_para_number4dd[$\$^B*CJOJQJ^JhphP6@RP 6%f List Bullet 25 & F dhaJhTOaT 5%fList Bullet 2 CharCJ_HaJmH sH tH (Oq( nJ]Italic6<O< BT Char5CJ_HmH sH tH POP ;J ls_level_5 9dh56B* aJhphVOV J ls_level_8: & F0dh5B* aJhph^O^ 9Jls_level_5 Char'56B* CJ_HaJmH phsH tH POP >bluebold<dd[$\$5B*\aJhph6{LOL QrFootnote Text Char_HmH sH tH T@ ?WBlock Text,Help DeskP>dh$d %d &d 'd N O P Q aJhVOV >WHelp Desk Char CharCJ_HaJmH sH tH BB /6 Char Char4_HhmH sH tH *;`<;FmFFRSmRڞi@P0FE U#z o j KK!EE f,9;<NOabjO5&'Iq[Y*X V0 R ! } ~  giqstdw@ 6/!0! " "b"##&&''())9)U)))**++Q,R,,J.K...s2t23344555555667777788T996::j;;<<<2>3>4>??0@%A&AA^B_BBBBCCCEEE=FpFFsGGGHIIIzL{LLL{MM N!N,OhOOOPPFPPDQRRRRQSSSUUVVVVVVWWWWGWXXXXYYZ4[[[\\^^^+^__(`Pa}aabNc{cccdfeee2f3f6fPfQffgg^hiiijjkkmmOmemxmmn`nanoo;pgpp^qqq6s7sjtktuuww@xx5y6yyyyTzF{n{{||/}}}~~~yGHЂт'UɃ gh͈Wbű͍dŎ:;ӓԓՓ֓CLM Y#$қ՜֜ܞݞƟȟɟ NӡFeɤۥwAkSTEFI\^_Ȫث7iԬ *+sˮޮWfLxʰ˰̰^_`һӻRSӾԾ-.DP|P)g:{rs.Gs'(MNtOPBan@A&{ DE<`a+$Dfg()Z[^:cd56a\ %TVHIJmnoeHj k    ! y  dCjopopsL p!r!!!!##'$)$$$$$%&&0>DDDE00 00,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0, 0@0 0 0 0 0 0 0 0 0 0 0 0 0  0  0 0  0@0o@0o0o0o0o0o0o 0o 0o 0o 0o0o0o 0o 0o0o0o0o0o0o 0@0@00000000000000000000 0 0 000000000000000000000 0 0 00000 00404040404 H 0 H 0 H 0 H 0 H 0 H 00808 08 080808080808 08 08080808080808O 0808O 086 086 086 086 0808080808080808080808 08 08 080808 0 8 0 8 0 8 0 80808 0 8 08 080808 08 08 08080808080808 08 0808 00BU0BU0BU0BU0BU0BU0BU0BUQ 0BU0BUQ 0BU7 0BU7 0BU0BU0BU0BU0BU 0BU 0BU0BU0BU0BU0BU 0BU 0BU 0BU0BU 0BU 0BU 0BU0BU0BU- 0BU. 0BU0BU0BU0BU 0BU0BU0BU0BU0BU0BU0BU 0BU 0BU0BU0BU0BU0BU0BU0BU0BU0BU 00BU 00BU 00BU" 10BU" 0BU00BU00BU0BU0BU 0BU 0BU 0BU 0BU0BU0BU0BU.0BU0BU0BU0BU00BU00BU0BU 0BU 0BU0BU0BU0BU 0BU0BU0BU1 0BU1 0BU1 0BU0BU0BU0BU0BU0BU0BU 0BU0BU0BU0BU0BU0BU0BU0BU0BU 0BU 0BU 0BU 0BU0BU0BU0BU0BU0BU0BU0BU0BU 0BU0BU0BU 0BU 0BU 0BU0BU0BU 0BU 0 BU 0!BU 0"BU0BU0BU 0#BU 0$BU 0%BU0BU0BU# 0BU$ 0BU% 0BU0BU0BU0BU0BU0BU 0BU0BU0BU0BU0BU0BU 0BU0BU0BU0BU0BU0BU 0BU 0BU0BU0BU0BU0BU 0BU 0BU 0BU 0BU0BU0BU0BU0BU0BU0BU0BU0BU0BU 0@0q0q0q0q 0&q 0'q 0(q 0)q 0*q0q0q0q0q0q0qC 0q 0q 0q 0q 0q 0q 0q 0q 0q0q0q 0q 0q 0@0000 0+ 0, 0- 0. 0/ 00 01 02 03 04 05 0600 0 0 0 0 0 0 0 0 0 0  0  0  0 000000 0 000000000000 0000 07 08 0900 0: 0; 0< 50=000F 0F 0F 0F 000 000$ 0% 0& 0' 0( 00000000 0> 0? 0@0000000 000 0A 0B00 0C 0D 0E 0F000 00000 0G 0H0000000 002 02 0000 0I 0J00 0K 0L 0M000000000 0 000 0 0 0@0000 0N 0O00 0P 0Q0000) 0* 0+ 000, 0- 0. 0/ 00000000 000000000 0000000 0 000 0 0 0K 0: "0#0$0$0K %0"0#0L #0#0$0 0(0(0!0!0 0R 0S$ "0$ #0$ #0$ $0@ 0Z @ 0[ @ 0\ @ 0] @ 0 @ 0 @ 0 @ 0  @0  @0 @0@0j@0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @ 0 @ 0 @ 0 @ 0 @0 @0 @0 @ 0 @ 0 @! 0 @! 0 @0 @0 @0 @0 @0 @$ 0 @% 0 @& 0 0@0 0 00"ۼ0  00`,9;<NOabjO5&'Iq[Y*X V0 R ! } ~  giqstdw@  6^/!0! " "b"##&&''())9)U)))**++Q,R,,J.K...s2t23344555555667777788T996::j;;<<<2>3>4>??0@%A&AA^B_BBBBCCCEEE=FpFFsGGGHIIIzL{LLL{MM N!N,OhOOOPPFPPDQRRRRQSSSUUVVVVVVWWWWGWXXXXYYZ4[[[\\^^^+^__(`Pa}aabNc{cccdfeee2f3f6fPfQffgg^hiiijjkkmmOmemxmmn`nanoo;pgpp^qqq6s7sjtktuuww@xx5y6yyyyTzF{n{{||/}}}~~~yGHЂт'UɃ gh͈Wbű͍dŎ:;ӓԓՓ֓CLM Y#$қ՜֜ܞݞƟȟɟ NӡFeɤۥwAkSTEFI\^_Ȫث7iԬ *+sˮޮWfLxʰ˰̰^_`һӻRSӾԾ-.DP|P)g:{rs.Gs'(MNOPtOPBan@A&{ DE<`a+$Dfg()Z[^:cd56a\ %TUVHIJmnoeHj k    ! y  dCjopopsL p!q!r!!!!##'$($)$$$$$$l%%&&'''''()))1)2))R.S.T...9//00T122n3x4'5789`:2;;<=>>>5@@EABBr 0?r 0@r0r0r0r0r0r0r 0r 0r0r0r 0Ar 0Br0r0r 0Cr 0Dr 0Er 0Fr0r0r 0r 0r0r0r0r0r 0Gr 0Hr0r0r0r0r0r0r 0r 0r0r2 0r2 0r0r0r0r 0Ir 0Jr0r0r 0Kr 0Lr 0Mr0r0r0r0r0r0r0r0r0r 0r 0r0r0r 0r 0r00000 0N 0O00 0P 0Q0000) 0* 0+ 000, 0- 0. 0/ 0000000 0 000000000 0 0000000 0 000 0 0 0: 0: "0: #0: $0$0: %0; "0; #0; #0; #0; $0 0(0(0(0!0!0 0 0! "0! #0! #0! $0 0 0 0 0 0 0 0 0 0 0000000000000 0 0 0 0 00000 0 0 0 00000000 0 0 0 0 00000 0 000004 03 00000 50 50 50@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@000@0X00@0X00@0X00@0X00@0@0@0@0@0@0@0@0 @0 @0@0X00000P,9;<NOabjO5&'Iq[Y*X V0 R ! } ~  giqstdw@  6^/!0! " "b"##&&''())9)U)))**++Q,R,,J.K...s2t23344555555667777788T996::j;;<<<2>3>4>??0@%A&AA^B_BBBBCCCEEE=FpFFsGGGHIIIzL{LLL{MM N!N,OhOOOPPFPPDQRRRRQSSSUUVVVVVVWWWWGWXXXXYYZ4[[[\\^^^+^__(`Pa}aabNc{cccdfeee2f3f6fPfQffgg^hiiijjkkmmOmemxmmn`nanoo;pgpp^qqq6s7sjtktuuww@xx5y6yyyyTzF{n{{||/}}}~~~yGHЂт'UɃ gh͈Wbű͍dŎ:;ӓԓՓ֓CLM Y#$қ՜֜ܞݞƟȟɟ NӡFeɤۥwAkSTEFI\^_Ȫث7iԬ *+sˮޮWfLxʰ˰̰^_`һӻRSӾԾ-.DP|P)g:{rs.Gs'(MNOPtOPBan@A&{ DE<`a+$Dfg()Z[^:cd56a\ %TVHIJmnoeHj k    ! y  dCjopopsL p!q!r!!!!##'$($)$$$$$$l%%&&'''''()))1)2))R.S.T...9//00T122n3x4'5789`:2;;<=>>>5@@EABBv'_}bv#ٔѠuѡӡDפ<+)AZθY "ZٺMYtUd YdyMw% 8 I    !!!?"w""""##K#l#-$R$a$p$$$%+%i%l%%%%%%%9&:&;&n&&&&&~'''''''L(e(D)))Y-+.B... /E////080EXXXXXXXXXXXXXXXXXXTXXXXTXXTXtXtXtXtXXtXXXXXXXXXX4X4X4XXXXXXtXXXXXXXXXXXtXXXXXXXXXX !c!!RZ]a  _  !XXXXXXXX@  @*  (  TB  c $DjJTB   c $DjJTB  c $DjJTB  c $DjJTB  c $DjJTB  c $DjJTB  c $DjJTB  c $DjJTB  c $DjJTB  c $DjJ B S  ?H0(  9 q7WƟ\E!t!t!t !t!t!t!t!t!t!tcX _Hlt233449222 _Hlt233449223 _Hlt233508029 _Hlt233508030 _Hlt233507989 _Hlt233507990 OLE_LINK1 _Hlt233509010 _Hlt233509011 _Hlt84073630 _Hlt84073631 _Hlt96908572 _Hlt96908573 _Hlt186599534 _Hlt186599535 _Hlt96337986 _Hlt94346345 _Hlt94346356 _Hlt185393244 _Hlt185393245 _Hlt96337683 _Hlt208641198 _Hlt208641199 _Hlt96337654 _Hlt94346339 _Hlt96337593 _Hlt185393258 _Hlt185393259 _Hlt186599539 _Hlt186599540 _Hlt186599543 _Hlt186599544 _Hlt96908586 _Hlt185393273 _Hlt185393274 _Hlt185393286 _Hlt186599547 _Hlt186599548 _Hlt185393293 _Hlt186599552 _Hlt186599553 _Hlt186599622 _Hlt186599623 _Hlt185396655 _Hlt185396656 _Hlt96917866 _Hlt186599631 _Hlt186599632 _Hlt96337741 _Hlt185398412 _Hlt185398413 _Hlt96312585 _Hlt96312829 _Hlt96312830 _Hlt96312636 _Hlt96313019 _Hlt185398569 _Hlt185398570 _Hlt96312552 _Hlt96312553 _Hlt186599636 _Hlt186599637 _Hlt532638841 _Hlt532638842 _Hlt220989785 _Hlt220989786 _Hlt96312767 _Hlt220989772 _Hlt220989773 _Hlt220990010 _Hlt220990011 _Hlt96313006 _Hlt532638851 _Hlt96312896 _Hlt96337730 _Hlt96312847 _Hlt96312596 _Hlt185398749 _Hlt185398750 _Hlt186599643 _Hlt186599644 _Hlt96337724 _Hlt532638650 _Hlt185398765 _Hlt185398766 _Hlt186599648 _Hlt186599649 _Hlt96312916 _Hlt96313013 _Hlt96312940 _Hlt96312948 _Hlt220990018 _Hlt220990019(whendomyfinancialinterestsimpairindepend _Hlt185400433 _Hlt185400434 _Hlt146936538 _Hlt146936539 _Hlt185400420 _Hlt185400421 _Hlt185400317 _Hlt185400318 _Hlt186599655 _Hlt186599656 _Hlt220990432 _Hlt220990433 _Hlt146936340 _Hlt185400474 _Hlt185400475 _Hlt186599661 _Hlt186599662 _Hlt146936295 _Hlt185400485 _Hlt185400486 _Hlt186599666 _Hlt186599667 _Hlt146938842 _Hlt186599674 _Hlt186599675 _Hlt220990616 _Hlt220990617 _Hlt147303100 _Hlt147303101 _Hlt186599680 _Hlt186599681 _Hlt220990641 _Hlt220990642 _Hlt185403419 _Hlt185403420 _Hlt186599688 _Hlt186599689 _Hlt233518835 _Hlt233518836 _Hlt233517443 _Hlt233517444 _Hlt185820958 _Hlt185820959 _Hlt96316384 _Hlt186599716 _Hlt186599717 _Hlt185821771 _Hlt185821772 _Hlt96316599 _Hlt96316600 _Hlt185821798 _Hlt185821799 _Hlt186599723 _Hlt186599724 _Hlt146940495 _Hlt185823307 _Hlt185823308 _Hlt186599731 _Hlt186599732 _Hlt220994315 _Hlt21153605 _Hlt186599735 _Hlt186599736 _Hlt185823334 _Hlt185823335 _Hlt185823354 _Hlt185823355 _Hlt96921384 _Hlt96921385 _Hlt186599741 _Hlt186599742 _Hlt96317144 _Hlt39905455 _Hlt532639020 _Hlt532639021 _Hlt96921625 _Hlt96921626 _Hlt185825363 _Hlt185825364 _Hlt96317228 _Hlt96921574 _Hlt186599770 _Hlt186599771 _Hlt532639026 _Hlt532639027 _Hlt186599774 _Hlt186599775 _Hlt186599778 _Hlt186599779 _Hlt532639032 _Hlt532639033 _Hlt532639043 _Hlt532639044 _Hlt186599783 _Hlt186599784 _Hlt37754931 _Hlt186599787 _Hlt186599788 _Hlt96317558 _Hlt185825524 _Hlt185825525 _Hlt185825541 _Hlt185825542 _Hlt96921645 _Hlt185825554 _Hlt185825555 _Hlt186599792 _Hlt186599793 _Hlt220996892 _Hlt220996893 _Hlt233521098 _Hlt233521099 _Hlt186599808 _Hlt186599809 _Hlt187025807 _Hlt187025808 _Hlt233521617 _Hlt233521618 _Hlt186599914 _Hlt186599915 _Hlt131215270 _Hlt131215271 _Hlt96324550 _Hlt186599920 _Hlt186599921 _Hlt233524494 _Hlt233524495 _Hlt220999647 _Hlt220999648 _Hlt96926851 _Hlt96926852 _Hlt96325889 _Hlt185829939 _Hlt185829940 _Hlt186599929 _Hlt186599930 _Hlt186599933 _Hlt186599934 _Hlt84076415 _Hlt96325960 _Hlt185830285 _Hlt185830286 _Hlt186599969 _Hlt186599970 _Hlt185830332 _Hlt185830333 _Hlt221501532 _Hlt221501533 _Hlt221499173 _Hlt221499174 _Hlt221501538 _Hlt221501539 _Hlt233528579 _Hlt233528580 _Hlt233528615 _Hlt233528616 _Hlt233528654 _Hlt233528655 _Hlt131222021 _Hlt131222022 _Hlt186600002 _Hlt186600003 _Hlt221502149 _Hlt221502150 _Hlt233528818 _Hlt233528819 _Hlt221502222 _Hlt221502223 _Hlt221502228 _Hlt221502229 _Hlt186600014 _Hlt186600015 _Hlt233528837 _Hlt233528838 _Hlt131222075 _Hlt96326627 _Hlt186600018 _Hlt186600019 _Hlt233528843 _Hlt233528844 _Hlt221502238 _Hlt221502239 _Hlt208644685 _Hlt186600031 _Hlt186600032 _Hlt233528875 _Hlt233528876 _Hlt221502524 _Hlt221502525 _Hlt233528938 _Hlt233528939 _Hlt233528953 _Hlt233528954 _Hlt186600054 _Hlt186600055 _Hlt233528981 _Hlt233528982 _Hlt221502778 _Hlt233529021 _Hlt233529022 _Hlt233602260 _Hlt233602261 _Hlt233529046 _Hlt233529047 _Hlt233443062 _Hlt233443063 _Hlt221503780 _Hlt221503781_PictureBullets _Hlt233509817 _Hlt233509818 _Hlt233509831 _Hlt233509832 _Hlt186599557 _Hlt186599558 _Hlt185400047 _Hlt185400048 _Hlt220988161 _Hlt220988162 _Hlt185836187 _Hlt185836188 _Hlt220988249 _Hlt220988250 _Hlt233512718 _Hlt233512719 _Hlt185395879 _Hlt185395880 _Hlt185395905 _Hlt185395906 _Hlt96338286 _Hlt186599587 _Hlt186599588 _Hlt185396035 _Hlt233512739 _Hlt233447039 _Hlt233447040 _Hlt186599748 _Hlt186599749 _Hlt233518733 _Hlt233518734 _Hlt233519534 _Hlt233519535 _Hlt185825303 _Hlt186599756 _Hlt186599757 _Hlt96927285 _Hlt186599800 _Hlt186599801 _Hlt233427150 _Hlt233427151"""".v0v088888888888888?9G9H9I9I9I9I999999u:v:v::;:;:;KK!K!KYYYY__________________%_%_````````````aaaaaaaaaaaaQfpfpfqfqfqfqfrfrfvfvfwfwfhhhhhhqiqixixi6qNqNqVqVqqqqqqq0v0v1v1v3v3v8v8vggknnllyyzz||z{{{{נ٠٠٠٠٠٠۠ݠġġġġ//00(0012222IIYY^__bb]]  B B E E   !!!!;";"z"z"""""""""""-%1%1%5%5%=%=%}&}&&&''Z(Z(a())))/./.8.8.//}011111111111111G3G333333333333%;%;';';==> > >A?E?E?BBE@@@@@@@@ @ @ @ @ @@@@@@@@@@@@@@@@@@@ @!@"@#@$@%@&@'@(@)@*@+@,@-@.@/@0@1@2@3@4@5@6@7@8@9@:@;@<@=@>@?@@@A@B@C@D@E@F@G@H@I@J@K@L@M@N@O@P@Q@R@S@T@U@V@W@X@Y@Z@[@\@]^@_@`@a@b@c@d@e@f@g@h@i@j@k@l@m@n@o@p@q@r@s@t@u@v@w@x@y@z@{@|@}@~@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@ @ @@@@ @ @ @@@@@@@@@@@@@@@@@@@ @!@"@#@$@%@&@'@(@)@*@+@,@-@.1@2@/@0@3@4@5@6@7@8@9@:@;@<@=@>@?@@@A@B@C@D@E@F@G@H@I@J@K@L@M@N@O@P@Q@R@S@T@U@V@W@""""w0w0788888888888888@9H9I9J9J9J9J999999v:w:w:;;;;;;KK"K"KYYYY__________________&_&_````````````aaaaaaaaaaaaQfqfqfrfrfrfrfsfsfwfwfxfxfhhhhhhririyiyi7qOqOqWqWqqqqqqq1v1v2v2v4v4v9v9vhhloommzz{{}}{||||”ؠڠڠڠڠڠڠܠޠšššš0011)1123333 JJ ZZ_``cc^^  C C F F   !!!!{"{""""""""""""".%2%2%6%6%>%>%~&~&&&''[([(b())))0.0.9.9.//~011111111111111H3H333333333333&;&;(;(;==> > >B?F?F?BBEN lO P lQ lR S T U V lW 칷X 쵷Y lZ 춷[ l\ l] ,^ 츷_ ,` a lb c d ,e ,f lg h i j l{{zz##$$.((1414<<DDE     ++  &#&#005((=4=4<<DDE >*urn:schemas-microsoft-com:office:smarttags PostalCode8*urn:schemas-microsoft-com:office:smarttagsCity9*urn:schemas-microsoft-com:office:smarttagsStateB*urn:schemas-microsoft-com:office:smarttagscountry-region9*urn:schemas-microsoft-com:office:smarttagsplace> *urn:schemas-microsoft-com:office:smarttags PersonName p] 2;k~***11::[[]]__xtytIRxѪڪBKT]mv |2;ypw'0     "')'>+B+++}0~00DDDDDDDDDDDDDDE5 8 56;<V]a]}aa{ccfejen nVss{{Ƀ̓ ۪{ :?}0~001R111_3a333@@DDDDDDDDDDDDDDE33333333333333333333333333333333}}Xx5CHH%a=RWXpq}0~0000006161p1p1q1r1z1{11111111122220202w2x22222222^3g3h3m3m3x3x3333 4!4&4'4,4q4r44455555555&5&5'5788888899_9_9a9x9y99_:_::&;);*;-;0;1;1;2;m;p;;;;;;;;;;;;;;;;;;<< <<<<<<<<<<<<<<<<<<<<<<<<======>>>>>>?O?????@3@4@4@5@@GABBBB;CTCVCmCnCCCCCCCDDDDDDDDDDDDDDDDDDDDDDDDDDDDEEEE}0~00DDDDDDDDDDDDDDE;8(5 i xA9R* # 1 PpG9rpWP96"6C^tWBz**kPa*"0dhm""=v^:?%6-0F,n ^V-4b!.ΐE$a0*Mi 4 {:q8OvY;6tw<41=`=>hq|d@N<@tArz55B$:Dt*XhnH2zI 2EeJsvOBbx NPDcS`2UT(`XuET,x\ ~Ur_qU t7&V٠|mYtZZd%Y]3i/acJidƈmg޾)v iJz:k tk1BkΒDWGm0dCq銔?Qr8P$1u$[DvxQqwiZDpx bfy0FCb)y|< ^`OJQJo(88^8`B*OJQJo(phhH^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hH88^8`B*OJQJo(phhH^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hHhHH^H`B*OJQJo(phhHh ^`OJQJo(oh pp^p`OJQJo(h @ @ ^@ `OJQJo(h ^`OJQJo(oh ^`OJQJo(h ^`OJQJo(h ^`OJQJo(oh PP^P`OJQJo(h hh^h`o(hH()h8^8`56CJOJQJo(hH.h L^`LhH.h   ^ `hH.h   ^ `hH.h xLx^x`LhH.h HH^H`hH.h ^`hH.h L^`LhH.h^`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hHh hh^h`o(hH()h 88^8`hH.h L^`LhH.h   ^ `hH.h   ^ `hH.h xLx^x`LhH.h HH^H`hH.h ^`hH.h L^`LhH.HH^H`B*OJQJo(phhH   ^ `hH.  L ^ `LhH. xx^x`hH. HH^H`hH. L^`LhH. ^`hH. ^`hH. L^`LhH.HH^H`B*OJQJo(phhHP^`POJPJQJo(hH  pp^p`OJQJo( @ @ ^@ `OJQJo( ^`OJQJo(o ^`OJQJo( ^`OJQJo( ^`OJQJo(o PP^P`OJQJo(HH^H`B*OJQJo(phhHP^`POJPJQJo(hH  pp^p`OJQJo( @ @ ^@ `OJQJo( ^`OJQJo(o ^`OJQJo( ^`OJQJo( ^`OJQJo(o PP^P`OJQJo( ^`OJQJo( ^`OJQJo(o pp^p`OJQJo( @ @ ^@ `OJQJo( ^`OJQJo(o ^`OJQJo( ^`OJQJo( ^`OJQJo(o PP^P`OJQJo(HH^H`B*OJQJo(phhHP^`POJPJQJo(hH  pp^p`OJQJo( @ @ ^@ `OJQJo( ^`OJQJo(o ^`OJQJo( ^`OJQJo( ^`OJQJo(o PP^P`OJQJo(^`B*OJQJo(phhH ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.&h0^h`3*G 5B*CJsHtHphaJ_H.D^`3*G 5B*CJsHtHphaJ_HB*OJQJo(phhH?$ $ ^$ `3*G 5B*CJsHtHphaJ_HOJQJ^Jo(hHo;@ @ ^@ `3*G 5B*CJsHtHphaJ_HOJQJo(hH ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.88^8`B*OJQJo(phhH^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hHhHH^H`B*OJQJo(phhHh ^`OJQJo(oh pp^p`OJQJo(h @ @ ^@ `OJQJo(h ^`OJQJo(oh ^`OJQJo(h ^`OJQJo(h ^`OJQJo(oh PP^P`OJQJo(HH^H`B*OJQJo(phhHP^`POJPJQJo(hH  pp^p`OJQJo( @ @ ^@ `OJQJo( ^`OJQJo(o ^`OJQJo( ^`OJQJo( ^`OJQJo(o PP^P`OJQJo(^`B*OJQJo(phhH ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.^`B*OJQJo(phhH ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.h^`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hHHH^H`B*OJQJo(phhH   ^ `hH.  L ^ `LhH. xx^x`hH. HH^H`hH. L^`LhH. ^`hH. ^`hH. L^`LhH.HH^H`B*OJQJo(phhHP^`POJPJQJo(hH  pp^p`OJQJo( @ @ ^@ `OJQJo( ^`OJQJo(o ^`OJQJo( ^`OJQJo( ^`OJQJo(o PP^P`OJQJo(88^8`B*OJQJo(phhH^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hH"88^8`B*CJOJQJo(phhH^`CJOJQJo(q   ^ `OJQJo(   ^ `OJQJo( xx^x`OJQJo(o HH^H`OJQJo( ^`OJQJo( ^`OJQJo(o ^`OJQJo(^`OJQJo(hH^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hHh hh^h`o(hH()h8^8`56CJOJQJo(hH.h L^`LhH.h   ^ `hH.h   ^ `hH.h xLx^x`LhH.h HH^H`hH.h ^`hH.h L^`LhH.88^8`B*OJQJo(phhH^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hH88^8`B*OJQJo(phhH^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hHHH^H`B*OJQJo(phhH   ^ `hH.  L ^ `LhH. xx^x`hH. HH^H`hH. L^`LhH. ^`hH. ^`hH. L^`LhH.h^`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hHHH^H`B*OJQJo(phhH   ^ `hH.  L ^ `LhH. xx^x`hH. HH^H`hH. L^`LhH. ^`hH. ^`hH. L^`LhH.88^8`B*OJQJo(phhH^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hH ^`OJQJo(^`CJOJQJo( pp^p`OJQJo( @ @ ^@ `OJQJo( ^`OJQJo(o ^`OJQJo( ^`OJQJo( ^`OJQJo(o PP^P`OJQJo(h^`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hH^`CJOJQJo(^`CJOJQJo(opp^p`CJOJQJo(@ @ ^@ `CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(PP^P`CJOJQJo(HH^H`B*OJQJo(phhHP^`POJPJQJo(hH  pp^p`OJQJo( @ @ ^@ `OJQJo( ^`OJQJo(o ^`OJQJo( ^`OJQJo( ^`OJQJo(o PP^P`OJQJo("88^8`B*CJOJQJo(phhH^`CJOJQJo(q   ^ `OJQJo(   ^ `OJQJo( xx^x`OJQJo(o HH^H`OJQJo( ^`OJQJo( ^`OJQJo(o ^`OJQJo( ^`OJQJo( ^`OJQJo(o pp^p`OJQJo( @ @ ^@ `OJQJo( ^`OJQJo(o ^`OJQJo( ^`OJQJo( ^`OJQJo(o PP^P`OJQJo(h 88^8`56o(.h^`o(.h@ @ ^@ `OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHhPP^P`OJQJ^Jo(hHoh  ^ `OJQJo(hHHH^H`B*OJQJo(phhH   ^ `hH.  L ^ `LhH. xx^x`hH. HH^H`hH. L^`LhH. ^`hH. ^`hH. L^`LhH.88^8`B*OJQJo(phhH^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hHh^`56CJOJQJo(hH.h   ^ `hH.h  L ^ `LhH.h xx^x`hH.h HH^H`hH.h L^`LhH.h ^`hH.h ^`hH.h L^`LhH.h hh^h`o(hH()h8^8`56CJOJQJo(hH.h L^`LhH.h   ^ `hH.h   ^ `hH.h xLx^x`LhH.h HH^H`hH.h ^`hH.h L^`LhH.88^8`B*OJQJo(phhH^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hH^`CJOJQJo(^`CJOJQJo(opp^p`CJOJQJo(@ @ ^@ `CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(PP^P`CJOJQJo(h^`OJQJo(hHhP^`POJPJQJo(hH hpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hHh 88^8`56o(.hpp^p`OJQJ^Jo(hHoh@ @ ^@ `OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHhPP^P`OJQJ^Jo(hHoh  ^ `OJQJo(hH88^8`B*OJQJo(phhH^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hH88^8`B*OJQJo(phhH^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hHhh^h`B*o(phhH()^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH  ^ `OJQJ^Jo(hHoXX^X`OJQJo(hH((^(`OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hHh^`CJOJQJaJo(hHh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hH88^8`B*OJQJo(phhH^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hH88^8`B*OJQJo(phhH^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hHHH^H`B*OJQJo(phhHP^`POJPJQJo(hH  pp^p`OJQJo( @ @ ^@ `OJQJo( ^`OJQJo(o ^`OJQJo( ^`OJQJo( ^`OJQJo(o PP^P`OJQJo(hh^h`CJOJQJo(88^8`CJOJQJo(o^`CJOJQJo(  ^ `CJOJQJo(  ^ `CJOJQJo(xx^x`CJOJQJo(HH^H`CJOJQJo(^`CJOJQJo(^`CJOJQJo( ^`OJQJo( ^`OJQJo(o pp^p`OJQJo( @ @ ^@ `OJQJo( ^`OJQJo(o ^`OJQJo( ^`OJQJo( ^`OJQJo(o PP^P`OJQJo(^`OJQJo(hHP^`POJPJQJo(hH pp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hHh hh^h`o(hH()h 88^8`hH.h L^`LhH.h   ^ `hH.h   ^ `hH.h xLx^x`LhH.h HH^H`hH.h ^`hH.h L^`LhH.;DcSmgWDpx ~UqwvOhnHqU:k0dCq=>1=uET|mY ?Qr Bk 55B A9 $1u k i @tA 2EeJ ?% tw< id fyPa*"b!.$a0v i?0F,c* # czI({:(6"(:D(7&V(2UTc^V-(**(C(t(vY;[Dvhm"tZZx NPG9Mi 4WGm q|d@Wb)y/acY];;F)        F)        ܮbKnMhںj >tɌ@p!(A DRz                 D        ܮ        ܮܮܮF)        bv F)        ܮچX`DtDTz k|H_ܮF)        F)                 ܮ        ܮF)        F)          DRz       F)        F)        ܮ                 ܮ        F)                 ܮF)       ܮ        F)                 Rz         DRz       F)         {               F)        F)         D        AR        F)        F)        ܮ {        D        KJ i1)>^n %uME_|)Vbxd?Og 5p3\jBRHV+b*:{?K{   &CRJGY},uvy 2!;"K"$r7$U:$jI$X$Bf$cy$M%&3&@R&g&'8'xw'-|'w('(4(a(K)r*+-+$J,M,u).C. /\#/#/Yo/o/0W20S0_ 22t2"3.3V3w30!4hy4k5K5/6A6s7&o8.919`9c:J:gV:Um:t:+;[;5<<V~<=?>=N=#>M?Rs?)t?@ @1A:AtA"&BbBIYCtC&D E|/E]EzEEFSF}F(GJGOGRGVGUHL_H`HCI^I JMDJ7QJ^JK-KWL1LzLLMYME N5N::Nj O,vOwOtPP0&Pv1PxSPq9Q \Q_Q$R"R R!,RJ2R,SNSEITsUVwW`W9 X;XX]XytXYt3YzY9ZFJZQZSZdI\!S\V\]nJ]}]^<^WU^ `vN`pNadaaib|bUccbc[ eye*f9f>Cf=FfU`f3h hg#hS2hjh"i>imCi&iiDti jFkJkfk+l_lqrlul1mwm{xmEnGn oWo=onEovo{o|o^!p)pCVq9qrQrArUrjarg}rHt0tLtztTuv4v&6vgvSPxySx! y*y4myG4zAVz {T,{_ |cl|}.}X} ~$2~ @~B /cY^ 9)jLmG+~Iq[g/Gfcn4 pU4rAa2 <}?!WQLR2Zh{s_4b $c2=^&RsIw\A $`/H$0oECi%21}K S)NaoHNco B?MlDQW)667J"UiStmF`lm3 @CAC{ PLsP 1\4qFM%O$`ph0?o6,EU_X}0S?xf&EAZW 9Ls1$>JK ~C]fkug S(J_>l8NxASphh;1bd| ~(M+z!rqJ:Yljr,t:DZm%ebR(blj,mn$S_W$]P}|}OS{Kob .G8Ef$Slf LN%fg 1=u}V6[T5a]}0 2SZev{}E$qu@h(0' F@&jm|>KXf3""t#9_q$ 4!xFGRiKt9/9C}sj|<<2>3>mFRVV\^^c2f3fwyy}~~;ӓԓMSTEF^7*+ʰ˰^_ӻA<c\oz VHImnpopM0t@DDDDDDDDDE3M0M033_M0?=?=?=?=?=?=?=?=?=?=?=?=?=AO+dM0YA3@ >>> >!>">#>" _PID_HLINKSRoles7display_urn:schemas-microsoft-com:office:office#Editor LegacyUrl7display_urn:schemas-microsoft-com:office:office#Author ContentTypeOrigArticleDate PracticeArea Subject Keywords _Author _Category CategoriesApproval Level _Comments Assigned ToFooterCopyrightInfo DocumentTypePublishingRollupImage AudienceCopyrightInfoPublishingContactPicture_Source Committee AbstractTopicRSSPublishingContactNameCoremetricsCategoryIDAICPAPageContent PublishingContactEmail!CoremetricsPageID" Comments# SubtitleA5;w7http://www.ifac.org/Guidance/EXD-Details.php?EDID=0116QGVhttp://www.ifac.org/Members/Pubs-Details.tmpl?PubID=10456070402914590&Category=Ethics]Phttp://www.ifac.org/>whttp://search.fdic.gov/search?access=p&output=xml_no_dtd&sort=date:D:L:d1&site=fils&ie=UTF-8&btnG=Search&client=fils&oe=UTF-8&proxystylesheet=fils&q=auditor+independence&ip=69.113.123.203&filter=p=`:http://www.fdic.gov/regulations/laws/rules/2000-8500.html 2000part363GIhttp://www.dol.gov/dol/allcfr/EBSA/Title_29/Part_2509/29CFR2509.75-9.htm_umailto:yellowbook@gao.govpbmailto:-http://www.gao.gov/govaud/july2007slides.pdfC &http://www.gao.gov/govaud/d02870g.pdf7s,http://www.gao.gov/govaud/ybhtml/index.htmly*4http://www.gao.gov/govaud/govaudhtml/d07731g-5.htmlpgfId-1034319  http:///d5http://www.gao.gov/aac.html<0,http://www.pcaobus.org/Standards/index.aspxu#http://www.pcaobus.org/D6http://www.sec.gov/info/accountants/independref.shtmlLX1http://www.sec.gov/about/offices/oca/ocaprof.htmB)http://www.sec.gov/about/offices/oca.htm*:+http://www.sec.gov/rules/final/33-8183.htm7Zhttp://www.cpa2biz.com/AST/Main/CPA2BIZ_Primary/Ethics/PRDOVR~PC-739155HS/PC-739155HS.jsp( mailto:ethics@aicpa.org2+http://www.aicpa.org/Professional+Resources/Professional+Ethics+Code+of+Professional+Conduct/Professional+Ethics/Resources+and+Tools/Frequently+Asked+Questions.htm%KShttp://www.aicpa.org/download/ethics/Basis_for_Conclusions_Non_Attest_Services.pdfhttp://www.aicpa.org/Professional+Resources/Professional+Ethics+Code+of+Professional+Conduct/Professional+Ethics/Exposure+Drafts+-+Standard+Setting/Xb,http://www.aicpa.org/about/code/et_100.htmlx/~+http://www.aicpa.org/about/code/index.htmlo+{shttp://www.aicpa.org/Legislative+Activities+and+State+Licensing+Issues/State+News+and+Info/States/uaa/commfees.htmXex,http://www.aicpa.org/about/code/et_503.htmlXbu,http://www.aicpa.org/about/code/et_302.htmlw?r*http://www.aicpa.org/about/code/et101.htmr3R]ohttp://www.aicpa.org/Professional+Resources/Professional+Ethics+Code+of+Professional+Conduct/Professional+Ethics/Resources+and+Tools/Frequently+Asked+Questions.htmappraisalvaluationAl:http://www.fdic.gov/news/news/financial/2003/fil0321.html|'i,http://www.aicpa.org/about/code/et_101.html et_101.05P f;http://www.sec.gov/info/accountants/ocafaqaudind080607.htm prohibited2+chttp://www.aicpa.org/Professional+Resources/Professional+Ethics+Code+of+Professional+Conduct/Professional+Ethics/Resources+and+Tools/Frequently+Asked+Questions.htm*:`+http://www.sec.gov/rules/final/33-8183.htm|'],http://www.aicpa.org/about/code/et_101.html et_101.05",Zhttp://www.aicpa.org/Professional+Resources/Professional+Ethics+Code+of+Professional+Conduct/Professional+Ethics/Resources+and+Tools/Frequently+Asked+Questions.htm"PeriodoftheprofessionalengagementR'W,http://www.aicpa.org/about/code/et_191.html(N72._member_on_advisory_board_of_client|'T,http://www.aicpa.org/about/code/et_101.html et_101.06|'Q,http://www.aicpa.org/about/code/et_101.html et_101.02|'N,http://www.aicpa.org/about/code/et_101.html et_101.02|'K,http://www.aicpa.org/about/code/et_101.html et_101.02|'H,http://www.aicpa.org/about/code/et_101.html et_101.02U E,http://www.aicpa.org/about/code/et_191.htmlGN70._members_depository_relationship_with_client_financial_institutionY&B,http://www.aicpa.org/about/code/et_191.htmlGN41._financial_services_company_client_has_custody_of_a_members_assets|'?,http://www.aicpa.org/about/code/et_101.html et_101.07i<+http://www.aicpa.org/about/code/et_92.html|&9,http://www.aicpa.org/about/code/et_101.html et_101.17|'6,http://www.aicpa.org/about/code/et_101.html et_101.02s3,http://www.aicpa.org/about/code/et_191.html7N11._member_designated_to_serve_as_executor_or_trustee|&0,http://www.aicpa.org/about/code/et_101.html et_101.17|&-,http://www.aicpa.org/about/code/et_101.html et_101.17i*+http://www.aicpa.org/about/code/et_92.htmli'+http://www.aicpa.org/about/code/et_92.html|'$,http://www.aicpa.org/about/code/et_101.html et_101.02i!+http://www.aicpa.org/about/code/et_92.htmli+http://www.aicpa.org/about/code/et_92.htmli+http://www.aicpa.org/about/code/et_92.htmli+http://www.aicpa.org/about/code/et_92.htmli+http://www.aicpa.org/about/code/et_92.htmli+http://www.aicpa.org/about/code/et_92.htmli+http://www.aicpa.org/about/code/et_92.html@ -rhttp://www.aicpa.org/about/code/et_101.htmlet_101X` ,http://www.aicpa.org/about/code/et_102.htmlXb,http://www.aicpa.org/about/code/et_100.html|',http://www.aicpa.org/about/code/et_101.html et_101.02Xb,http://www.aicpa.org/about/code/et_100.html[_http://www.aicpa.org/Professional+Resources/Professional+Ethics+Code+of+Professional+Conduct/Professional+Ethics/Resources+and+Tools/Frequently+Asked+Questions.htmIT,8+http://www.sec.gov/rules/final/33-7919.htmi+http://www.a  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./012356789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~Root Entry F7j>BData 4>1Table_DWordDocumentfSummaryInformation(DocumentSummaryInformation8LACompObjqMsoDataStore 7j>B7j>B   FMicrosoft Office Word Document MSWordDocWord.Document.89qB7j>BItem  5Properties O0J4T21SAULCA==2 7j>B7j>BItem  PropertiesQEKCVFQWELQCG==27j>B7j>BItem KPropertiesnd standard-setting bodies. Independence generally implies one’s ability to act with integrity and exercise objectivity and professional skepticism.]]>if'">The pu ther rule-making and standard-setting bodies. IndepDocumentLibraryFormDocumentLibraryFormDocumentLibraryFormD0A14D9B2FDCC96666E9F2007948130EC3DB0 tentTypeScope="" ma:versionID="e458d8f9e09d238835d48d54 http://www.aicpa.org/download/ethics/Gifts_Basis_Document.pdf,8 +http://www.sec.gov/rules/final/33-7919.htm|',http://www.aicpa.org/about/code/et_101.hcription="" ma:internalName="GoogleAnalyticsCode"> This value indicates the number of saves or revisions. The application is responsible for updating this value after each revision.