Complying with ethics interpretation 101-3 on providing non-attest services to attest clients.

• Position: News update

What constitutes impaired independence when a CPA performs non-attest services for an attest client? The answer can be found in Ethics Interpretation 101-3--Performance of Nonattest Services (www.aicpa.org/download/ethics/interp_revisions_Sept03.pdf).

The new roles were issued in Sept. 2003 by the Professional Ethics Executive Committee and became effective for new engagements on Dec. 31, 2003 (however, the document requirement has been deferred until Dec. 31, 2004). Detailed articles on the interpretation were featured in the Oct. 2003 CPA Letter (www.aicpa.org/pubs/cpaltr/oct2003/index.htm) and in the newsletter's public accounting supplements in Apr. (www.aicpa.org/pubs/cpaltr/apr2004/index.htm).

In response to member inquiries, the AICPA has developed additional resources to help members understand their professional responsibilities in this area. They are:

* Frequently asked questions and answers to provide real-life examples of the interpretation in practice, A continually updated list of Qs & As regarding general provisions of the interpretation can be accessed from www.aicpa.org/download/ethics/nonattest_q_a.pdf. Questions and answers regarding information technology services are available at www.aicpa.org/download/ethics/QA_IT.pdf.

* PEEC's background and basis for conclusions sheds light on why changes were made to Interpretation 101-3 and the...