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March 2013 » Guidance for CPAs Performing Nonattest...
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Ronald L. Clark, PhD, CPA
Lively discussions on nonattest services have been the norm since 2003, when the AICPA's Professional Ethics Executive Committee (PEEC) published Interpretation 101-3, “Performance of Nonattest Services,” of its Code of Professional Conduct (ET section 101.05). Last year, the PEEC released a revision to interpretation 101-3, effective August 31, 2012; it also released an additional revision in the form of an exposure draft, which had a comment deadline of November 30, 2012. Both the revision and the exposure draft aimed to clarify the underlying concept of interpretation 101-3—responsibility—and address specific activities related to nonattest services, such as bookkeeping or write-up services, preparing source documents and financial statements, and internal control functions.
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