Nonattest Services Toolkit Nonattest Services

Nonattest services toolkit - 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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