Following is a transcript of a question and answer that was derived from an inquiry sent to the MACPA Professional Ethics Task Force. Responses to inquiries have been tailored to specific questions presented and may not consider all of the unique circumstances that are part of an ethical inquiry. Attempt your own answer before reading the “unofficial” opinion of the Task Force.

Q. One of my audit clients has invited me to their corporate hunting lodge for “a fun time.” Would this impair my independence? Is it unethical for me to go?

A. AICPA (and therefore MACPA) rules do not condone nor do they proscribe specific activities. Independence of mind and independence of appearance are, unfortunately, not always the same. Is this a weekend in Grayling or a month in Kenya? What is the reason for the offer? Will other clients, vendors or customers be there? What is the cost or value? Official AICPA guidance is: would a reasonable person, aware of all of the relevant facts, conclude there is a threat to the member’s independence? As in many situations involving ethical behavior, let your conscience be your guide.