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PROPOSAL FOR <br />CITY OF SUNNY ISLES BEACH, FLORIDA <br /> <br />RFP NO. 22-02-01 4 <br />INDEPENDENT OF THE CITY OF SUNNY ISLES BEACH <br />Marcum’s policy is that all professional personnel be familiar with and adhere to the <br />independence, integrity, and objectivity rules, regulations, interpretations, and rulings of the <br />American Institute of Certified Public Accountants, the state Board of Accountancy and state CPA <br />societies, relevant statutes, and applicable regulatory agencies. <br />In addition, all professionals – from partner to staff auditor – are required to sign affidavits annually <br />attesting to their independence. <br />Marcum LLP is independent of the City as defined by Generally Accepted Auditing <br />Standards and the U.S. General Accounting Office’s Government Auditing Standards. <br />Marcum’s quality control document contains detailed policies related to maintaining <br />independence. These policies are the most stringent policies adopted by the AICPA and the <br />various state boards of accountancy. Engagement team members are required to consider any <br />possible situations where independence may be impaired during the acceptance or continuance <br />process and if any arise during the performance of an engagement. <br /> <br /> <br /> <br /> <br /> <br />