The AICPA’s Professional Ethics Executive Committee (PEEC) on March 16, 2026, issued an exposure draft (ED) proposing revisions to the definition of “attest engagement team” in the Code of Professional Conduct to clarify its alignment with other AICPA professional standards.
This follows a decision made by the PEEC during a meeting on February 18 to release the proposal for public comment, according to the meeting agenda.
The ED would revise ET Section 0.400.05 in the code. If adopted, the revised definition would apply to CPAs in public practice.
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