Has anyone been in a situation where your significant other works at your audit client but not a financial reporting/ accounting role? Would that create independence issue?

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Not necessarily but I'd report just in case

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I think so. I just vaguely remember from studying for the CPA that it’s about perception too.

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You have to report it. My husband and I had this situation and they made sure I wasn't on the audit just in case :)

Have to also think about stock options if your SO gets that!

Pretty sure you can't be on the audit team as your independence would be impaired. If not in fact likely in appearance

Yeah I’d report still

Agree with the above, you should ask the question to the independence office. As a side note, I once had a senior on my team whose significant other worked as the security guard of the corporate headquarters where our team sat. 

No and no. Just sat at the entrance of the building and made sure people swiped their badge when they came in and out of the building. The security company was contracted by our audit client.

You can feed them the next days audit walkthrough questions so they breeze through it

if it’s not a financial reporting role, there’s no factual independence issue. but independence in appearance is more subjective, so run it up the chain and verify your firm’s policy.

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