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Frequently Asked Questions - AICPA

Frequently Asked Questions : Nonattest services As of October 6, 2021 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.

employees or individuals, it also could be the controller, bookkeeper, or another employee. In larger organizations or for more complex services, the . attest client. is more likely to designate a senior officer to oversee the services . The employee or individual responsible for overseeing

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