Helping Attest Clients Implement the New Revenue Standard: Complying with the Independence Rules

by Cathy Allen

September 18, 2019

CPEA Independence rules report

As clients' management and accountants implement the new revenue standard (Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 606), they are turning to CPA firms for help. When CPA firms provide implementation help to attest clients, they are faced with the task of maintaining their independence. Given the complexity and scope of implementing FASB ASC 606, this task can be especially challenging.

This CPEA report addresses the application of the AICPA independence rules to engagements to assist attest clients with implementation of FASB ASC 606.

View / Download the report (PDF)

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