Transcription of Frequently Asked Questions - AICPA
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Frequently Asked Questions - AICPA
Frequently Asked Questions : Nonattest services As of January 31, 2020 AICPA Professional Ethics Division 2 introduction The answers to these Frequently Asked Questions (FAQs) are based on guidance the AICPA Professional Ethics Division staff provided in response to members inquiries concerning the interpretations of the Nonattest Services subtopic (ET sec. ) of the Independence Rule (ET sec. ) of the AICPA Code of Professional Conduct (code). The FAQs are not rules or interpretations of the Professional Ethics Executive Committee and, therefore, are not considered authoritative guidance. Further, the answers do not address the requirements of other standard-setters or regulatory bodies, such as the state boards of accountancy, the SEC, and the Government Accountability Office, whose positions may differ from those of the AICPA .
2 Introduction The answers to these frequently asked questions (FAQs) are based on guidance the AICPA Professional Ethics Division staff provided in response to members’ inquiries concerning the
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