This proposal is part of the AICPA’s Professional Ethics Executive Committee (PEEC) project to further its convergence efforts with the standards of the International Ethics Standards Board for Accountants (IESBA), specifically section 525, Temporary Personnel Assignments.
This exposure draft is an explanation of the proposed pronouncement and the full text of the guidance being considered.
The Professional Ethics Executive Committee (PEEC) is re-exposing for comment a new interpretation, “Staff Augmentation Arrangements.” If adopted as final, the new interpretation will be