What is required when a CPA provides non-attest services to an audit client under the AICPA Code?

When a CPA provides non-attest services to an audit client, maintaining independence for audit engagements is crucial as per the AICPA Code. Independence is a fundamental principle that ensures the public's trust in the integrity of a CPA's work. By maintaining independence, the CPA demonstrates that their judgment is not influenced by any relationships with the client and that they can issue audit reports that are unbiased.

The AICPA Code outlines specific requirements and guidelines to ensure that CPAs remain independent, both in fact and in appearance, when performing audit engagements. This applies regardless of the additional non-attest services being provided. If independence is compromised, it could threaten the credibility of the audit and the public's confidence in the financial reporting.

The framework for independence is designed to protect the interests of stakeholders and ensure that the CPA's professional judgment remains impartial and free from any conflicts of interest that could arise from providing those non-attest services to the same client. Therefore, it is essential for CPAs to adhere to these independence requirements when engaged in audit work.