June 1, 2026 letter commenting on International American Institute of Certified Public Accountants Professional Ethics Executive Committee's March 2026 Exposure Draft: Proposed Revised Definition of "Attest Engagement Team"

Summary

This letter provides GAO's comments on the American Institute of Certified Public Accountants (AICPA) Professional Ethics Executive Committee's (PEEC) Proposed Revised Definition of "Attest Engagement Team". GAO promulgates generally accepted government auditing standards, which provide professional standards for auditors of government entities in the United States.