This is an AICPA ENGAGE 2019 conference session rebroadcast. Join this discussion presented by Toni Lee-Andrews, CPA, PFS, CGMA, Director of the Professional Ethics Division at the Association of International Certified Professional Accountants on maintaining independence while providing non-attest services and knowing where to draw the line. Practitioners are constantly striving to provide increased additional services to meet their client’s needs and this may include providing professional services that could give rise to threats to independence. This webcast will address concerns that practitioners have when providing certain non-attest services including revenue from contracts with customers, hosting services, and independence breaches.
• Recognize how providing services within the implementation of FASB ASC 606, Revenue from Contracts with Customers may impair independence • Discover how to determine if your firm is providing hosting services and what actions are needed to take prior to the effective date of the interpretation • Determine what steps should your firm take after discovering a breach of independence when performing non-attest services
Auditors in public practice and industry