PEEC proposes revised definition of ‘attest engagement team’
March 19, 2026
The AICPA Professional Ethics Executive Committee (PEEC) issued an exposure draft proposing revisions to the definition of “attest engagement team” in the AICPA Code of Professional Conduct (the Code).
The PEEC is exposing the proposed revisions to gather stakeholder input on whether the definition is clear and appropriately reflects the roles that should be excluded from an attest engagement team.
In particular, the exposure draft explicitly identifies certain roles that are excluded (such as internal auditors, auditor’s external specialist, practitioner’s external specialists, referred-to auditors and referred-to practitioners), consistent with AICPA auditing and attestation standards.
The PEEC will accept feedback on the exposure draft through Monday, June 1. Learn more.
