December 8, 2020, letter commenting on AICPA's September 2020, Proposed Interpretation of the AICPA Code of Professional Conduct, Staff Augmentation Arrangements

This letter provides GAO's comments on the re-exposed interpretation entitled Staff Augmentation Arrangements, prepared by the American Institute of Certified Public Accountants (AICPA) Professional Ethics Executive Committee (PEEC). The AICPA adopted the Code of Professional Conduct (code) to provide guidance and rules to all its members for performing their professional responsibilities. The code consists of principles and rules as well as interpretations and other guidance. If adopted as final, the proposed interpretation will be incorporated as ET section 1.275.007 of the code.