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NASBA · Feb 20, 2026

Professional Standards Spotlight: Revisions on SSAE Engagements 

Tax Brief summary and classification of the original reporting.

Bottom Line

💡 Professional Standards Spotlight: Revisions on SSAE Engagements . Worth reviewing for potential client impact.

Summary

PEEC issues clarifications to engagements subject to SSAEs  Most independence interpretations in the AICPA Code of Professional Conduct (the Code) have been written from the perspective of performing a financial statement audit or review engagement. However, these interpretations apply to any attest engagement. The AICPA’s Professional Ethics Executive Committee (PEEC) has undertaken a project to determine how independence interpretations should be applied… The post Professional Standards Spotlight: Revisions on SSAE Engagements  appeared first on NASBA.

Classification

Category: fyiPriority: importantReason: Contains 'audit' - significant update

Applies To

payroll

Affected Groups

Payroll/employment tax specialists

Related Topics

Original Source

We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.

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