Ethics


The AICPA professional ethics executive committee (PEEC) defers until December 31, 2004, the effective date of its recently established requirement—originally effective September 30, 2003—that a member document in writing his or her understanding with a client regarding all nonattest services to satisfy general requirement no. 3 of Interpretation 101-3, “Nonattest Services,” of the AICPA Code of Professional Conduct. This extension, which gives members more time to update their firms’ policies and procedures and educate personnel, does not apply to the code’s basic requirement that the member come to an agreement with the client about the performance of nonattest services. That provision is not new and remains in effect.

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100th ANNIVERSARY

Black CPA Centennial, 1921–2021

With 2021 marking the 100th anniversary of the first Black licensed CPA in the United States, a yearlong campaign kicked off to recognize the nation’s Black CPAs and encourage greater progress in diversity, inclusion, and equity in the CPA profession.