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Proposed Ethics Changes for Alternative Practice Structures

Explore the latest proposed ethics changes impacting alternative practice structures (APS), with a special focus on private equity involvement in the CPA profession. Join Melisa Galasso as she breaks down key definitions, process updates, and compliance requirements from the Professional Ethics Executive Committee’s latest guidance. What defines an alternative practice structure (APS) and how private equity fits into the model The meaning of "closely aligned" entities and their operational relationships New definitions and examples of upstream entities and significant influence Step-by-step process for evaluating independence under the proposed rules Key prohibitions, principles-based approach, and when safeguards must be applied to maintain independence Stay ahead of the evolving landscape in the CPA profession with practical, actionable insights.