CPA Voice: Staff augmentation and independence

Written on Dec 03, 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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Did you know that reading CPA Voice can help you satisfy your CPE requirement? No matter your location or the time of day – and even without the benefit of electricity – you can gain CPE credit with each issue. 

Every edition includes a 12-question self-assessment exam covering content from that issue. Receive a grade of 75% or higher and you’ll earn one hour of CPE credit in specialized knowledge. 

Best of all, you can take the exam when and where it’s convenient for you. Exams remain available online – and may be completed for CPE – through the same month of the following year.