The AICPA Peer Review Board has issued guidance, including a
flowchart, for peer reviewers and others to assist them with the
AICPA Peer Review Program implications of Ethics Interpretation
No. 101-3 Performance of Nonattest Services.
You can call the AICPA Professional Ethics hotline that has been
established to answer technical questions related to Interpretation
No. 101-3 at 1-800-841-5380. For questions related to peer review
implications, contact Gary Freundlich at gfreundlich@aicpa.org or 201-938-3021
or Sue Lieberum at slieberum@aicpa.org or 201-938-3037.
Professional Ethics Executive Committee
Defers Effective Date of New Documentation Requirement under
Interpretation 101-3 Nonattest Services.
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