Non-attest services performed for EBP audit client independence review tool
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Non-attest services performed for EBP audit client independence review tool

5 years ago · 108 KB Download

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Many employee benefit plan auditors provide nonattest services for their employee benefit plan audit clients. This non-authoritative EBPAQC tool was developed jointly by the Employee Benefit Plan Audit Quality Center and AICPA Professional Ethics to assist CPAs performing nonattest services for employee benefit plan audit clients in documenting their assessment of whether:

  • The nonattest services impair their independence

  • They have performed any “prohibited” nonattest services

  • Their understanding with the client has been established and documented in writing

This tool is designed to help the member determine that the requirements of the interpretations of the “Nonattest Services” subtopic [1.295] have been met during the period of the professional engagement to ensure their independence has not been impaired.

Download the NonAttest Services Independence Review Tool

File name: nonattest-independence-review-tool.docx

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