abstract dark technology digital image
Resources

Practice aid: Independence considerations for information systems services

Dec 21, 2021 · 392 KB Download

FREE ACCOUNT

ACCESS

Resource

available

In June 2019, the AICPA issued revised interpretation “Information Systems Services” (ET sec. 1.295.145) under the “Independence Rule” (ET sec. 1.200.001). The revised interpretation is effective Jan. 1, 2023, and early implementation is allowed.

The “Information Systems Services” interpretation (ET sec. 1.295.145) applies when a member provides nonattest services related to an attest client’s information systems. This practice aid applies to information systems services — a nonattest service — that a member provides to an attest client. Some examples of

Download the Practice aid: Independence considerations for information systems services

File name: Practice aid: Independence considerations for information systems services.pdf

Already a member?

Log in with your account
 
Forgotten email
Forgotten password

Not a member?

To gain access to exclusive content, your first step is to join the AICPA & CIMA.
}