PwC responds to AICPA proposed standard addressing forensic engagements

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Comment letter , PwC US Feb 27, 2019

Read about our views on the AICPA’s proposal to enhance the quality of forensic services.


In December 2018, the AICPA’s Forensic and Valuation Services Executive Committee issued a proposed new standard addressing forensic services. In our response, we suggest improvements to clarify the applicability of the proposed standard, including the need for additional guidance on the various types of engagements to which the proposed standard might apply. We also highlight the need for interaction with the AICPA’s Professional Ethics Executive Committee related to contingent fee arrangements and conflicts of interest in a forensic services engagement. Finally, we express concerns with the proposed effective date.  

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Heather Horn

Heather Horn

US Strategic Thought Leader, National Professional Services Group, PwC US

David Schmid

David Schmid

International Accounting Leader, National Professional Services Group, PwC US

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