Independence is a concept widely discussed in the norm of the public accountant, since it is the fundamental base of the confidence in the made work, in special,in audit labor. The paper discusses the independence concept from the of its norm and the conditions, as well as its threats and the possible actions to take in the professional field to stay independent in the work performance. The paper also reflects about the conceptual scope of the problem of independence and the necessity to approach it from other more theoretical and less normative perspective.