Nonattest Services – What Are They and Why Do They Matter 1 Credit
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Independence is a critical concern for CPAs and is the very foundation of attest services. Independence is a state of mind that permits CPAs to perform without being affected by influences that compromise professional judgment, allowing them to act with integrity and exercise objectivity and professional skepticism. The trust the public places in CPAs makes it important for them to avoid circumstances that could create a conclusion that their objectivity or professional skepticism has been compromised in the work they perform.
When a member provides non-attest services for an attest client, threats to independence may exist. Whether the services can be provided depends on the nature of the services and whether the client is willing and able to meet certain responsibilities. In many cases, safeguards may be put in place so that threats are at an acceptable level and independence would not be impaired.
The interpretations of the “Non-attest Services” subtopic of the “Independence Rule” provide guidance on when non-attest services could or would impair independence. This non-authoritative tool is designed to assist members in understanding the independence requirements related to providing non-attest services and with evaluating threats to independence when providing these services. However, the aggregate effect of performing multiple services of this type may require a more rigorous application of safeguards. Still, the effects of others always impair independence, such as the performance of appraisal, valuation, or actuarial services that entail a significant degree of subjectivity where the results of the service, individually or when combined with other such services, are material to the attest client's financial statements.
The CPA cannot assume management's responsibilities and must be satisfied that the attest client and its management will meet their responsibilities in this area.
Before performing non-attest services, the member is required to establish and document in writing his or her understanding with the client regarding:
| License details | Credits | Status |
|---|---|---|
| Accounting for Certified Public Accountants (CPA-US) | 1 CPE | Approved |
| Financial Accounting for Certified Internal Auditors (CIA) | 1 CPE | Eligible |
| Accounting & Auditing for Certified Management Accountants (CMA) | 1 CPE | Eligible |
| Accounting for Chartered Financial Analyst (CFA) | 1 PL | Eligible |
| Accounting for Delaware Licensed Public Accountant (DE-LPA) | 1 CPE | Eligible |
| Accounting for Certified Government Financial Manager (CGFM) | 1 CPE | Eligible |
| Accounting for Internal Audit Practitioner (IAP) | 1 CPE | Eligible |
| Accounting for Certified Fraud Examiner (CFE) | 1 CPE | Eligible |
| Accounting for Qualification in Internal Audit Leadership (QIAL) | 1 CPE | Eligible |
| Accounting for Iowa Licensed Public Accountant (IA-LPA) | 1 CPE | Eligible |
| Accounting for Maine Licensed Public Accountant (ME-LPA) | 1 CPE | Eligible |
| Financial Reporting for Certified Financial Forensics (CFF) | 1 CPD | Eligible |
| Financial accounting for Certified Valuation Analyst (CVA) | 1 CPE | Eligible |
| Accounting for CIPM | 1 PL | Eligible |
| Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) | 1 CPE | Eligible |
| Financial accounting concepts for Certified FP&A Professional (FP&A) | 1 CE | Eligible |
| License details | Credits | Status |
|---|---|---|
| Accounting for Certified Public Accountants (CPA-US) | 1 CPE | Approved |
| Financial Accounting for Certified Internal Auditors (CIA) | 1 CPE | Eligible |
| Accounting & Auditing for Certified Management Accountants (CMA) | 1 CPE | Eligible |
| Accounting for Chartered Financial Analyst (CFA) | 1 PL | Eligible |
| Accounting for Delaware Licensed Public Accountant (DE-LPA) | 1 CPE | Eligible |
| Accounting for Certified Government Financial Manager (CGFM) | 1 CPE | Eligible |
| Accounting for Internal Audit Practitioner (IAP) | 1 CPE | Eligible |
| Accounting for Certified Fraud Examiner (CFE) | 1 CPE | Eligible |
| Accounting for Qualification in Internal Audit Leadership (QIAL) | 1 CPE | Eligible |
| Accounting for Iowa Licensed Public Accountant (IA-LPA) | 1 CPE | Eligible |
| Accounting for Maine Licensed Public Accountant (ME-LPA) | 1 CPE | Eligible |
| Financial Reporting for Certified Financial Forensics (CFF) | 1 CPD | Eligible |
| Financial accounting for Certified Valuation Analyst (CVA) | 1 CPE | Eligible |
| Accounting for CIPM | 1 PL | Eligible |
| Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) | 1 CPE | Eligible |
| Financial accounting concepts for Certified FP&A Professional (FP&A) | 1 CE | Eligible |
| License details | Credits | Status |
|---|---|---|
| Accounting for Certified Public Accountants (CPA-US) | 1 CPE | Approved |
| Financial Accounting for Certified Internal Auditors (CIA) | 1 CPE | Eligible |
| Accounting & Auditing for Certified Management Accountants (CMA) | 1 CPE | Eligible |
| Accounting for Chartered Financial Analyst (CFA) | 1 PL | Eligible |
| Accounting for Delaware Licensed Public Accountant (DE-LPA) | 1 CPE | Eligible |
| Accounting for Certified Government Financial Manager (CGFM) | 1 CPE | Eligible |
| Accounting for Internal Audit Practitioner (IAP) | 1 CPE | Eligible |
| Accounting for Certified Fraud Examiner (CFE) | 1 CPE | Eligible |
| Accounting for Qualification in Internal Audit Leadership (QIAL) | 1 CPE | Eligible |
| Accounting for Iowa Licensed Public Accountant (IA-LPA) | 1 CPE | Eligible |
| Accounting for Maine Licensed Public Accountant (ME-LPA) | 1 CPE | Eligible |
| Financial Reporting for Certified Financial Forensics (CFF) | 1 CPD | Eligible |
| Financial accounting for Certified Valuation Analyst (CVA) | 1 CPE | Eligible |
| Accounting for CIPM | 1 PL | Eligible |
| Financial accounting for Certified Business Appraiser (CBA)/Master Certified Business Appraiser (MCBA) | 1 CPE | Eligible |
| Financial accounting concepts for Certified FP&A Professional (FP&A) | 1 CE | Eligible |
| License details | Credits | Status |
|---|---|---|
| Accounting for Certified Public Accountants (CPA-US) | 1 CPE | Approved |
| Accounting for CPA in Canada | 1 CPD | Eligible |
| Accounting for Certified Internal Auditors (CIA) | 1 CPE | Eligible |
| Accounting for Internal Audit Practitioner (IAP) | 1 CPE | Eligible |
| Certified Wealth Strategist (CWS) | 1 CE | Eligible |
| Certified Fiduciary and Investment Risk Specialist (CFIRS) | 1 CE | Eligible |
| Accounting for Qualification in Internal Audit Leadership (QIAL) | 1 CPE | Eligible |
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Brad E. Muniz, CPA, Partner in Charge of Accounting and Auditing at Sobel & Company LLC, CPAs, Livingston, services businesses and individuals in the areas of accounting, auditing, tax and business consulting. Brad has over 30 years of experience in the areas of financial reporting, tax compliance and planning for closely held businesses, SEC registrants, non-profit organizations, individuals, and strategic business planning. Brad has significant experience in a variety of industries, including broker/dealers, real estate, technology/life sciences, retail, manufacturing, not-for-profit and SEC reporting.
A member of the New Jersey Society of CPAs since 1991. He has served on the NJSCPA Board of Trustees as president, secretary, treasurer and trustee. He served on the Finance, Committee Operations, Chapter Operations, NJ-CPA-PAC and Retirement Savings Plan committees; and Education Foundation Board of Trustees. He has served as a member of the Scholars Institute Advisory Board; Strategic Planning and Volunteer Relations committees; Accounting & Auditing Standards Interest Group; and as a Scholarship Fund Board of Trustee. In the Morris/Sussex Chapter, he has served as president, vice president, treasurer and director. He currently serves as Chair of the NJCPA Education Foundation and a member of the Professional Conduct Committee.
He is a member of the Allinial Global and has served on its CPE Committee and as vice chair of the Accounting & Auditing Committee.
In his community, Muniz is a board member for Stickley Museum at Craftsman Farms and served as treasurer for Family Intervention Services, and has served as a board member of for numerous other not for profit organizations, and member of the Knoll Golf Advisory Committee.
Muniz earned his B.A. in accounting from William Paterson University, where he currently serves on the College of Business Advisory and Advancement Board. He and his wife, Diane, reside in Parsippany.
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MC
Great seminar for those in public practice that perform attest engagements. Reinforced the non-attest requirements to help with peer review compliance and documenting independence.
DM
The speaker on the topic of the non-attest function(s) appears to be an expert on this matter. This is evident from his years of research and direction on this important issue.
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