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AICPA ENGAGE 2019


NAA1907 - Independence and Nonattest Services: Don't Cross the Line


Jun 10, 2019 3:45pm ‐ Jun 10, 2019 4:35pm

Standard: $49.00

Description

Join this discussion 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 session will address concerns that practitioners have when providing certain non-attest services including revenue from contracts with customers, hosting services, and independence breaches.

Learning objectives:

  1. Implementation of FASB ASC 606, Revenue from Contracts with Customers: discuss at what point does providing this service impair independence.
  2. 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.
  3. Determine what steps should your firm take after discovering a breach of independence when performing non-attest services.

Speaker(s):

Tags: NAA Yellowbook

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