Nonattest Services and Independence (Documentation Considerations)

Whenever CPAs perform attest and nonattest services, they are required to consider whether the nonattest services impair independence. This consideration is to be documented. Additionally, the skill, knowledge, and experience (SKE) of the client personnel assigned to oversee the nonattest services is to be documented. In this video, I explain what nonattest services are and what attest services are, and why nonattest services can impair your independence. I explain how to document your independence and the client's SKE.
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