New guidance on implementing Interpretation 101-3.
| Position | AICPA News - Brief Article |
The AICPA's Professional Ethics Division has issued two new documents that provide guidance on understanding and implementing the general requirements of Interpretation 101-3, Performance of Nonattest Services.
The first, Guidance in Understanding the Client Competency Requirement, provides answers to the most frequently asked questions on this requirement, including what is meant by competency for purposes of the rule; how competency can be assessed, and who at the client could serve as the...
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