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Audit Independence Concepts - The Independence Standards Board has decided to develop a conceptual framework before making wholesale changes to the current independence rules developed over the years by the SEC. The AICPA vice chair and his colleague at KPMG Peat Marwick have kicked off the process with their thoughts on the issues the framework should address
Elliott, Robert K., (1998)
SEC Independence Concepts
COMMENTARY - The Evolution of the Knowledge Professional
Elliott, Robert K., (2002)