Effective date: December 15, 2026. Early implementation is allowed.
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Revised Definition of Attest Engagement Team in the AICPA Code of Professional Conduct
Aug 17, 2026 · 281.5 KB Download
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The AICPA Professional Ethics Executive Committee adopted the revised definition at its August 2026 meeting. The revisions clarify for practitioners who is — and who is not — part of an attest engagement team when applying independence and other requirements of the code.
The revisions do not change the application of the existing definition but is intended to help firms apply the term more consistently in practice.
Download the Revised Definition of Attest Engagement TEam
File name: revised-def-attest-engagement-team-2026.pdf
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