At its November 2025 meeting, the Professional Ethics Executive Committee adopted the following to clarify the application of requirements to engagements subject to the Statements on Standards for Attestation Engagements:
New definition of period covered by the attest report
Revisions to various interpretations
The revisions are effective for engagements performed in accordance with the Statements on Standards for Attestation Engagements commencing on or after June 15, 2026, and early implementation is allowed.