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New interpretation and related revisions: Staff Augmentation Arrangements

Mar 10, 2021 · 293 KB Download

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At its February 2021 meeting, the Professional Ethics Executive Committee (PEEC) adopted a new interpretation under the “Independence Rule” (ET sec. 1.200.001): “Staff Augmentation Arrangements” (ET sec. 1.275.007).

PEEC also adopted these revised independence interpretations:

  • “Client Affiliates” (ET sec. 1.224.010)

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

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

The downloadable documents below contains the following information:

  • Text of Interpretation “Staff Augmentation Arrangements”

  • Text of Revised Interpretation “Client Affiliates”

Download the New interpretation and related revisions: Staff Augmentation Arrangements

File name: New interpretation and related revisions: Staff Augmentation Arrangements.pdf

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