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 new interpretation "Assisting Attest Clients With Implementing Accounting Standards" (ET sec. 1.295.113) at its February 2022 meeting.
Notice of the revisions will appear in the Journal of