| | Basis for Conclusions Paper—Nonattest Services Independence Rules (Site not responding. Last check: 2007-10-26) |
 | | When a member is found to be in violation of another body's independence rule, deeming that member to be in violation of Rule 101 when the member made a good faith judgment in applying the other body's independence rule, particularly one that may be complex, ambiguous, or unclear, seemed unfair to one respondent. |
 | | If a member finds an independence rule to be complex, ambiguous, or unclear, the Committee expects the member to seek appropriate guidance to address the complexity or ambiguity and gain the necessary clarity to comply with the applicable independence rule prior to performing the nonattest service. |
 | | The Committee considered whether a member's independence would be considered to be impaired if he or she failed to document his or her understanding with the attest client prior to performing nonattest services. |
| www.aicpa.org /members/div/ethics/index/bfc1.htm (6560 words) |