Transcription of Nonattest services toolkit - AICPA
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I Nonattest services toolkitNonattestservices toolkitMay 2018ii Nonattest services toolkitNotice to readers: This publication is designed to provide illustrative information with respect to the subject matter covered. It does not establish standards or preferred practices. The material was prepared by staff of the AICPA Professional Ethics Division and Peer Review Team and published by the AICPA and is presumed to be appropriate. This document has not been approved, disapproved or otherwise acted upon by a senior technical committee of the AICPA and does not represent an official opinion or position of the AICPA .
2 Nonattest services toolkit Introduction The provision of nonattest services to attest clients gives rise to threats to independence. The interpretations of the “Nonattest Services” subtopic (ET sec. 1.295)1 of the “Independence Rule” (ET sec. 1.200.001) provide guidance on when nonattest services could or would impair independence.
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