The Professional Ethics Executive Committee (PEEC) is seeking comment on an exposure draft related to engagements subject to the Statements on Standards for Attestation Engagements
Comments are due September 5, 2025, and can be sent to ethics-exposuredraft@aicpa.org.
PEEC is asking for input on the following questions and welcomes any other comments AICPA members and interested parties may wish to provide:
Do you agree with the proposed term period covered by the attest report and its proposed definition?
Do you believe any of the proposed revisions to replace period covered by the financial statements with period covered by the attest report go beyond clarifying the requirements for SSAE engagements?
Do you agree with the proposal to retain (at this time) the term period covered by the financial statements in paragraph .03 of the “Scope and Applicability of Nonattest Services” interpretation and to subsequently address paragraph .03 as part of phase 3 of this project?
Do regulators, and others, believe that the use of the proposed term period covered by the attest report is inconsistent with regulatory requirements?
Do you believe any of the proposed revisions described under the heading “Revisions to reflect application to SSAE engagements” (paragraphs 23–26) go beyond clarifying the requirements for an SSAE engagement?
Do you believe any of the proposed examples added as described under the heading “Addition of examples applicable to an SSAE engagement” (paragraphs 27–28) go beyond clarifying the requirements for an SSAE engagement?
Considering all that is being proposed in this exposure draft and considering the appendix list of future-phase topics PEEC will address, do you believe other independence interpretations require clarification with respect to their application to an SSAE engagement?
Do you believe that a six-month effective date is adequate?