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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

    2006 September 8 Exposure Draft

    Exposure Draft September 8, 2006 - Omnibus Exposure Draft - Proposed Interpretations on Indemnification, Limitation of Liability and ADR Clauses in Engagement Letters (proposed Interpretation 101-16), Forensic Accounting Services and Tax Compliance Services
    Published on March 14, 2010

    Omnibus Proposal of Professional Ethics Division Interpretations and Rulings - September 8, 2006

    Exposure Draft September 8, 2006 Exposure Draft issued by the Professional Ethics Division dealing with use of indemnification, limitation of liabilty and ADR clauses and performance of forensic accounting and tax compliance services.
    Published on April 14, 2010

    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

    Ethics Division Exposure Draft September 15, 2005 - Indemnification & NonAttest Services

    Exposure Draft The Professional Ethics Executive Committee (PEEC) proposes two new ethics interpretations, one dealing with the use of indemnification and limitation of liability provisions in member engagement letters and the other dealing with the performance of advocacy services, fact witness services and forensic accounting services. The PEEC also proposes to delete two ethics
    Published on March 14, 2010

    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 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

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