AICPA Issues Technical Q&As Related to Third-Party Assessments

The AICPA has issued two technical Q&As on performing a third-party assessment engagement in accordance with a third-party assessment program.

Technical Q&A Section 9550.01 clarifies the definition of a third-party assessment program, while Technical Q&A Section 9550.02 clarifies which professional standards an assessor must apply to a third-party assessment engagement.

For more information, see the AICPA’s Web site.