PEEC adopts revised definition of ‘attest engagement team’

The AICPA’s Professional Ethics Executive Committee (PEEC) revised the definition of “attest engagement team,” a change that clarifies for practitioners who is and is not part of such a team when applying independence requirements from the AICPA Code of Professional Conduct.

PEEC determined that the code’s current definition does not fully align with concepts in AICPA auditing and attestation standards that address external specialists, internal auditors, referred-to auditors, and referred-to practitioners.

After an analysis of those standards, the committee released an exposure draft for public comment. Commenters were supportive of the changes, and PEEC adopted the revised definition to improve consistency and alignment across standards.

The revised definition explicitly excludes from the attest engagement team internal auditors, auditor’s external specialists, practitioner’s external specialists, referred-to auditors, and referred-to practitioners.

The revised definition affects members in public practice who perform attest engagements, as well as firms that maintain policies, procedures, training materials, or practice aids that refer to the current definition.

Why it matters

Because membership on an attest engagement team can affect the application of independence and other ethics requirements, the clearer exclusions are intended to help practitioners identify relevant team members and apply the code consistently across engagements.

Effective date and next steps

The revised definition will be effective for attest engagements beginning on or after Dec. 15, 2026, with early implementation permitted.

Practitioners should review the revised definition, evaluate whether any firm policies, procedures, training materials, or practice aids reference the existing definition, and update those materials as needed before the effective date.

— Kelly D. Mullins is the communications manager for the AICPA Professional Ethics Division. To comment on this article or to suggest an idea for another article, contact Neil Amato at Neil.Amato@aicpa-cima.com.