Under Rule 301, Confidential Client Information, permission is not required from the client to use the audit documentation relating to that client during an AICPA-authorized peer review program with another CPA firm.

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Ethical auditing is a process that assesses how well an organization or company conforms to the ethical standards of its industry or society. It helps to detect any impropriety and demonstrates responsibility as both an employer and a business. Ethical auditing also measures the cultures and behaviors of an organization and determines the extent to which its values are embedded.  Ethical auditing frameworks are protocols that define what is to be audited, by whom, and according to which standards. Ethical auditing tools are conceptual models or software products that help measure, evaluate,... Show more

Under Rule 301, Confidential Client Information, permission is not required from the client to use the audit documentation relating to that client during an AICPA-authorized peer review program with another CPA firm.