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AICPA PEEC Comment Letter to IESBA Dated April 30, 2007

Comment Letter Comment letter dated April 30, 2007 from the PEEC to the IESBA on its Exposure Draft: Section 290, Independence— Audit and Review Engagements /Section 291, Independence—Other Assurance Engagements
Published on April 14, 2010

PEEC Comment Letter to IESBA on Engagement Team

Comment Letter The AICPA's Professional Ethics Executive Committee (PEEC) issued a comment letter on the IESBA's engagement team exposure draft. The PEEC agrees with the IESBA that individuals within an audit client’s internal audit function providing direct assistance on the engagement in accordance with ISA 610, Using the Work of...
Published on May 21, 2012

October 15, 2007 PEEC Comment Letter to the IESBA

Comment Letter October 15, 2007 PEEC Comment Letter to the IESBA on its July 2007 - Exposure Draft: Section 290, Independence—Audit and Review Engagements / Section 291, Independence—Other Assurance Engagements
Published on April 14, 2010

June 9, 2005 PEEC & DIEP Comment Letter on the Proposed Interagency Advisory

Comment Letter June 9, 2005 PEEC & DIEP Comment Letter on the proposed interagency advisory on the unsafe and unsound use of limitation of liability provisions and certain alternative dispute resolution provisions in external audit engagement letters
Published on September 21, 2012

August 31 2008 PEEC Comment Letter to IESBA

Comment Letter Comment letter from the PEEC to the IESBA dated August 31, 2008 related to the IESBA's May 2008 Exposure Draft on Section 290, Independence—Audit and Review Engagements
Published on April 14, 2010

Other Accounting Regulators and Ethics Standard Setters

Link Listing of Accounting Regulators and Ethics Standard Setters.  Access reference materials and drafts that aid with professional standards compliance.
Published on March 20, 2013

Proposed Interpretations on Indemnification/Limitation of Liability Provisions and Forensic Accounting Services (Sept. 1...

Exposure Draft September 15, 2005 Exposure Draft containing proposals related to use of Indemnification and Limitation of Liability Provisions and Forensic Accounting Services.
Published on April 27, 2010

PEEC Issued Comment Letters

Comment Letter Professional Ethics Executive Committee (PEEC) Comment letters regarding ethical professional conduct to various regulators and standard setters
Published on March 20, 2013

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Compilation and Review Engagements - AICPA Guide

Provides interpretive guidance on the requirements of Statements on Standards for Accounting and Review Services (SSARS) for compilation & review engagements. Contains illustrative engagement and representation letters, illustrative accountants compilation and review reports, detailed illustrations (including illustrative client inquiries), and case studies.



The Engagement Letter: Best Practices and Examples

This Practice Aid provides guidance on developing engagement letters in accordance with applicable AICPA Professional Standards, supplemented with best practice recommendations to ensure the engagement letter is as effective as possible in clearly documenting the terms of the engagement. Illustrative examples are provided throughout all chapters so practitioners can easily apply the requirements and recommendations for auditing, compilation, review, and certain attestation engagements.



Understanding the Clarified Auditing Standards - 2012 Audit Risk Alert

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