[rbozung]

Can someone please give me an overview of when Independence is 1.) required 2.) not required but required to be disclosed if their is a lack of independence 3.) not required and not required to be disclosed? I know that there are various factors such as when the report is for Prospective financial statements, Pro forma, Historical financial statements and whether it is AICPA or PCAOB standards?

I am having a really tough time keeping this all straight so a breakdown of how all these rules apply would be awesome. Thank you!

BEC - Passed
AUD - Passed
FAR - 10/28/14 (waiting results)
REG - Passed