Staff Augmentation Arrangements: Final release of ethics guidance

The Professional Ethics Executive Committee (PEEC) released final guidance on staff augmentation arrangements in February 2021. The guidance includes

• New interpretation “Staff Augmentation Arrangements” (ET sec. 1.275.007)

• Revised interpretation “Client Affiliates” (ET sec. 1.224.010)

• Revised interpretation “Agreed-Upon Procedure Engagements Performed in Accordance With SSAEs” (ET sec.
  1.297.020)

• Revised interpretation “Scope and Applicability of Nonattest Services (ET sec. 1.295.010)