TXCPA Committee Supports PEEC’s Proposed Revisions to Attestation Standards
TXCPA’s Professional Standards Committee (PSC) responded to the AICPA Professional Ethics Executive Committee (PEEC) regarding the Exposure Draft on proposed revisions to standards for attestation engagements, dated June 5, 2025.
The PSC agrees with the proposed definition and term of the attest period, sees the changes as clarifications of existing SSAE requirements, and finds the six-month effective date reasonable if early adoption is allowed. The PSC also supports the PEEC’s broader five-phase project on independence in non-financial statement attest engagements.
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