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Auditor independence is a subject that has been discussed frequently over the past decade. The meaning of auditor independence is complex and contains both independence of mind and independence in appearance. The environment must perceive the auditor as independent if the audited information is to have any value for the users of the audited statements. The aim of this Master?s thesis is to examine how auditors can manifest their independence. A qualitative study has been conducted, where interviews with authorized public accountants from ?The Big Four? have been carried out. The main conclusion is that auditors have limited possibilities to manifest their independence. Instead, auditors need to act in accordance with what is accepted for an independent auditor. Hence, the auditors need to rely upon the regulations surrounding the auditing profession and avoid circumstances that might undermine perceived independence.