Providing nonattest services to attest clients.

• Position: AICPA News - Brief Article

The AICPA's Professional Ethics Executive Committee adopted an additional revision to Interpretation 101-3, which provides that the general requirement to document in writing the understanding established with the client will not apply until the client becomes an attest client of the member or member's firm.

The revision will permit a member to prepare the required documentation upon acceptance of an attest...