The AICPA’s Professional Ethics Executive Committee updated a list of examples related to meeting independence standards when providing recruiting services for attest clients.
The document, Executive or Employee Recruiting, contained an inaccurate example within a list of actions that AICPA members can take to ensure that threats to independence remain at an acceptable level when providing recruiting services for attest clients.
Paragraph .02d now states that members may "review candidate resumes provided by the attest client to identify those that meet the attest client's criteria." The guidance will go into effect Jan. 1, 2026.