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Article: Revisions Made to Ethics Interpretation on Nonattest Services Based on Member Feedback
- Article from:
- CPA Letter
- Article date:
- March 1, 2005
- Author:
CopyrightCopyright American Institute of Certified Public Accountants Mar 2005. Provided by ProQuest LLC. (Hide copyright information)
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At its Jan. meeting, the Professional Ethics Executive Committee adopted revisions to Interpretation 101-3 - Performance of Nonattest Services, to provide clarification on the applicability and intent of the rule and ensure its continued effectiveness in promoting independence when a member renders nonattest services to an attest client. The revisions do not relax the rule or change its meaning. The committee believed these changes were necessary and appropriate after it ...