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    Conforming Change - Attest Engagement Team

    Clarified SAS The definition of an Attest Engagement Team contained a reference to the auditing standards that needed to be updated to reflect the new citation under the clarified SASs
    Published on April 16, 2013

    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...
    Published on May 21, 2012

    2010 September Comparison of Proposed GAO Independence Standards to AICPA and IFAC

    Article ...IESBA's independence standards to the independence proposals contained in the GAO August 2010 Exposure Draft. The topics compared include: Definition of Independence, Conceptual Framework, Threats to Independence, Safeguards, Engagement Period, Specialists, Non-audit Services -Various Services and Documentation, General Activities and Management Responsibilities
    Published on September 17, 2012

    PEEC Non-Enforcement Policy

    Article The Professional Ethics Executive Committee (PEEC) has agreed that it will not take enforcement action against a member who is a member of a group engagement team in cases where a foreign component auditor involved in the group audit is not in compliance w
    Published on February 27, 2012

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

    Comment Letter ...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

    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 December 15, 2014

    June 2012 Omnibus Exposure Draft of the Professional Ethics Division

    Exposure Draft The Professional Ethics Executive Committee has exposed for public comment an exposure draft that proposes revisions to Interpretation 101-3 that clarifies, among other things, that the preparation of financial statements would be considered a nonattest service, regardless of whether such service was performed as part of an attest (audit, review, or
    Published on August 27, 2012

    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 November 13, 2014

    AICPA Conceptual Framework Approach

    Article A significant change to the content in the revised AICPA Code of Conduct is the incorporation of two conceptual frameworks, one for members in public practice and one for members in business.
    Published on January 24, 2014

    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

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