The AICPA Professional Ethics Executive Committee is seeking comments on proposed revisions to the definition of "attest engagement team" in the Code of Professional Conduct.
Is the definition clear and does it appropriately reflect the roles that should be excluded from an attest engagement team?
The exposure draft explicitly identifies certain roles that are excluded — such as internal auditors, auditor’s external specialist, practitioner’s external specialists, referred-to auditors, and referred-to practitioners — consistent with AICPA auditing and attestation standards.
If adopted as final, the revised definition is expected to improve consistency in how firms identify individuals who are part of the attest engagement team and subject to the Independence Rule and related interpretations
Comments are due June 1, 2026.