The case of the matter for Ann Tymatter
Ethics
Charles Selcer, CPA, MBA | August 2020 Footnote
Editor's note: Updated July 28, 2020
Ann Tymatter, CPA was asked by her audit client, Virus Busters, Inc. (VBI), to evaluate their cybersecurity program and processes. Specifically, VBI wanted a report on which policies were unclear, whether proscribed procedures were adequate and where controls can be augmented.
Q. Does this engagement impair independence?
A. No. Independence is not impaired if Ann’s work is advisory in nature. Her client has the option to reject her recommendations.
(See FAQs dated Jan. 31, 2020, on Non-attest Services issued by the AICPA.)
