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The AICPA has issued a Technical Q&A to address common questions regarding what qualifies as a third party assessment and which standards including independence should be applied by the third party. The TQA provides guidance on what qualifies at a TQA, which independence rules apply and which standards can be used by CPAs.

Call to Action: Which standards do you use when performing or requesting a third party assessment?

Link: https://www.aicpa.org/content/dam/aicpa/interestareas/frc/downloadabledocuments/tqa-sections/tqa-section-9550-01-02.pdf