Firms’ continued struggles regarding compliance with auditor independence requirements have drawn the unwelcome attention of U.S. regulators.

Both the Public Company Accounting Oversight Board (PCAOB) and Securities and Exchange Commission (SEC) have emphasized in public statements the topic is a critical enforcement area.

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Maria L. Murphy, CPA, is a regular contributor to Compliance Week. She is a senior content management analyst, accounting and auditing products, CCH tax and accounting North America for Wolters Kluwer....