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… and that independence will not be impaired provided CPAs comply with the interpretations of the Nonattest Services subtopic of the AICPA Code of Professional Conduct. The AICPA also notes that the majority of the certifications and authorizations in the “Representations, Authorizations and Certifications” section of the PPP loan application are management responsibilities. The signature required on page 2 of the application is required to be made by the company applying for the loan or its authorized representative. As such, signing as a client’s authorized representative would impair independence on an attest client because the CPA would be exercising management …

COVID-19 Update During these rapidly changing times and the increase in COVID-19 cases, companies must take steps to mitigate risk for employees and their business. The Centers for Disease Control and Prevention (CDC) has established a website, updated daily, to assist employees and employers. The California Department of Industrial Relation also provides Guidance on Requirements to Protect Workers from Coronavirus. dir.ca.gov OSHA has also developed measures and guidance for protecting employees from exposure to COVID-19. osha.gov Below we have provided a few recommendations for companies, as it relates to California workers’ compensation claims compensability …

National Construction Practice Safety Alert COVID-19 Print Resources Because of their involvement in public works and other essential services, many of our construction clients are working during the COVID-19 pandemic. This presents significant challenges for these employers, such as determining who needs to report to an office or office trailer, and who needs to work remotely. When work in offices or office trailers is required, it needs to be conducted in compliance with the Center for Disease Control and Prevention (CDC) social distancing guidelines; maintaining at least six-foot social distancing from other individuals, washing hands with soap …

… webpage provides additional information about OSHA standards and requirements, including requirements in states that operate their own OSHA-approved State Plans, recordkeeping requirements and injury/illness recording criteria, and application of standards related to sanitation and communication of risks related to hazardous chemicals that may be in common sanitizers and sterilizers: OSHA COVID-19 Regulations To help employers determine the appropriate precautions, OSHA has divided job tasks into four risk exposure levels: very high, high, medium, and lower risk. The Guidance identifies the industries and types of workers in each risk category and recommends specific Engineering, Administrative and Personal Protective