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CPA Voice: Staff augmentation and independence

Written on Dec 3, 2020

The AICPA Professional Ethics Executive Committee is re-proposing a new interpretation under the Independence Rule to address providing staff augmentation services for a client, with a significant change in direction from the original proposal. 

On Dec. 7, 2018, the committee issued a proposed interpretation under the Independence Rule that would address an audit firm entering into an arrangement to loan staff to a client. 

CPA Voice magazine cover

“The interpretation considered such an arrangement a nonattest service, and proposed that the potential self-review and management participation threats could be mitigated to an acceptable level by safeguards,” writes Laura Hay, CPA, CAE, in the November/December issue of CPA Voice

To find out more, read the article online now

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