ETHICS RULING NO. 114 UNDER RULE 101

ETHICS RULING NO. 114 UNDER RULE 101（ＰＤＦファイル）

中央青山監査法人のホームページ経由でたどりついたＡＩＣＰＡの倫理規則の改訂の内容です。クライアントとの贈答品や接待のやり取りについてふれています。

贈答品の価値が明らかに重要でない場合を除き（unless the value is clearly insignificant to the recipient）、独立性を損なうといっています。

以下一部引用します。

Acceptance or Offering of Gifts and Entertainment to or From an Attest Client

.228 Question—Would independence be considered to be impaired if a member or the member’s firm offers or accepts gifts or entertainment to or from an attest client, an individual in a key position with an attest client, or an individual owning 10 percent or more of the attest client’s outstanding equity securities or other ownership interests (collectively, an attest client)?

.229 Answer—Independence would be considered to be impaired if the member’s firm or a member on the attest engagement team or in a position to influence the attest engagement accepts a gift from an attest client, unless the value is clearly insignificant to the recipient. Independence would not be considered to be impaired if a covered member accepts entertainment from an attest client, provided the entertainment is reasonable in the circumstances.

Independence would not be considered to be impaired if a covered member offers gifts or entertainment to an attest client, provided the gift or entertainment is reasonable in the circumstances.