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Exposure draft: Proposed new and revised interpretations related to fees

Mar 15, 2023 · 358.3 KB Download

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This proposal is part of the AICPA’s Professional Ethics Executive Committee (PEEC) project to converge with ethics standards promulgated by the International Ethics Standards Board for Accountants (IESBA).

This exposure draft explains the proposed revisions to the AICPA Code of Professional Conduct and includes the full text of the guidance under consideration.

The downloadable documents below contains the following information:

  • Explanation of the new and revised interpretations

  • 1.230.030 Determining Fees for an Attest Engagement

  • 1.230.040 Fee Dependency

  • 1.210.010 Conceptual Framework

Download the Exposure draft: Proposed new and revised interpretations related to fees

File name: Exposure draft - Proposed new and revised interpretations related to fees.pdf

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