Independence Issues

Providing Non-attest Services to Attest Clients

Understanding the AICPA Code of Professional Conduct Non-attest Service Rules: Interpretation 101-3 - Guidance on Independence and Competence

In September 2003, the AICPA's Professional Ethics Executive Committee (PEEC) issued new rules related to the performance of non-attest services (such as bookkeeping and tax) for an attest client. The revised non-attest service rules provide guidance on when it is and is not appropriate to provide non-attest services for attest clients.

Interpretation 101-3 – Performance of nonattest services (.PDF)

Navigating the General Requirements of the Non-attest Services Rules of the AICPA Code of Professional Conduct, Interpretation 101-3-Performance of Non-attest Services (.PDF) — Provides an overview of the changes, an example of application of the rules.

Independence Impact of Providing FIN 48 Services to an Attest Client

PEEC's Background and Basis for Conclusions (.PDF)

Have You Impaired Your Independence by Performing Non-attest Services for Your Attest Clients? (.PDF) — Professional ethics Q & A on how the rules apply to the performance of bookkeeping services.

Understanding Interpretation 101-3 – Independence and Non-attest Services (.PDF)

* 2008 Update AICPA Plain English Guide to Independence (.PDF)

AICPA Code of Professional Conduct