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New and revised interpretations related to fees

Sep 15, 2023 · 287.6 KB Download

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Ethics interpretations and other guidance are promulgated by the executive committee of the Professional Ethics Division to provide guidelines about the scope and application of the rules but are not intended to limit such scope or application. Publication in the Journal of Accountancy constitutes notice to members.

The Professional Ethics Executive Committee adopted two new interpretations and revisions to two interpretations at its August 2023 meeting:

  • New

    • Determining Fees for an Attest Engagement (ET sec. 1.230.030)

    • Fee Dependency (ET sec.

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