Rule 101, Independence.
| Position | AICPA News |
The AICPA has issued an exposure draft proposing one new and one revised interpretation under Rule 101, Independence.
The first proposal is focused on the impact that certain indemnification and limitation of liability provisions may have on a member's independence when included in engagement letters or other agreements entered into with a client.
The second proposal would revise Ethics Interpretation 101-3, Performance of Nonattest Services, to...
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