AICPA November 3, 2026
AICPA Seeks Feedback on Revised Ethics Guidance for Alternative Practice Structures
Under AICPA guidance and state law, attest firms must have at least majority ownership by CPAs.
Accounting December 19, 2025
AICPA Seeks Comment on Ethics Rules Update for Alternative Practice Structures
The exposure draft identifies relationships and circumstances that could impair independence and addresses factors for evaluating threats, where appropriate.