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Article: Need Help Implementing New Rules on Performing Nonattest Services? Guidance Now Available on Documentation, Competency Requirements
- Article from:
- CPA Letter
- Article date:
- January 1, 2005
- Author:
CopyrightCopyright American Institute of Certified Public Accountants Jan 2005. Provided by ProQuest LLC. (Hide copyright information)
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For the past several months, members have been inquiring about how to comply with new rules under Ethics Interpretation 101-3, Performance of Nonattest Services. Providing information and resources in return has been an AICPA priority.
In addition to many articles in this newsletter and other Institute publications, the Ethics team established a dedicated Web page (www.aicpa.org/members/div/ethics/intr_101-3.htm) that contains, among other things, frequently asked questions that offer real-life examples of how the interpretation is used in practice. Most recently, implementation guidance has been issued for both the documentation and competency requirements.
Background
In Sept. 2003, the ...