Guidance available on complying with Ethics Interpretation 101-3 on providing nonattest services to attest clients.

• Position: Accounting & auditing news

Many resources are available to help members comply with Ethics Interpretation 101-3 on providing nonattest services to attest clients (www.aicpa.org/download/ethics/interp_revisions_Sept03.pdt). The new rules were issued in Sept. 2003 and became effective for new engagements on Dec. 31, 2003 (however, the document requirement has been deferred until Dec. 31, 2004).

See articles 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). Also, the AICPA has developed frequently asked questions and answers to provide real-life examples of the interpretation in practice (regarding general provisions, go to www.aicpa.org/download/ethics/nonattest_q_a.pdf; for information...