What it is
When a firm performs a nonattest service for a client it also audits or reviews, it must be sure the service does not impair independence. This form walks through the evaluation in the order the AICPA Code’s conceptual framework approach works: describe the service, check whether it involves a management responsibility, confirm the client’s preconditions, identify and evaluate threats, apply safeguards and conclude.
The threat table covers self-review, management participation, advocacy, familiarity, undue influence, self-interest and adverse interest. The form leaves a section to record the Code’s requirements for the specific service. Stricter rules apply to SEC registrants and to engagements under GAGAS or other regulators.
When to use it
- Before proposing or starting a nonattest service for an attest client.
- When the scope of an existing service changes.
- When the firm starts an attest engagement for an existing nonattest client.
What’s inside
- Client and proposed service details
- Management responsibility questions
- Client preconditions: overseer, responsibility, controls, written understanding
- Threat evaluation table and safeguards
- Conclusion, follow-up checklist and approvals
Standard cited
This template follows AICPA Code (conceptual framework). It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
What is a management responsibility?
Examples are setting policies and direction, directing employees, authorizing or executing transactions, having custody of assets and deciding which recommendations to implement. A firm cannot perform management responsibilities for an attest client.
Do I need a written understanding?
Yes. Before performing a nonattest service for an attest client, the member must establish and document in writing an understanding with the client covering the objectives of the engagement, the services to be performed, the client’s acceptance of its responsibilities, the firm’s responsibilities and any limitations.
Does this apply to SEC clients?
The SEC and PCAOB have their own independence rules that are stricter in some respects. This form follows the AICPA Code; add the SEC and PCAOB analysis for registrants.
Related templates
- Engagement Independence Confirmation (AICPA Code ET 1.200)
- Client Acceptance and Continuance Form
- Compilation Engagement Checklist (AR-C 80)
Last updated 11/05/2026. All free templates.