The AICPA posted technical corrections to the Code this month; the definition of "Covered Member" (0.400.12) and "Agree-Upon Procedures Engagements Performed in Accordance with SSAEs" (1.297.020). The first corrects item (c) of the definition to indicate that a covered member includes a partner, partner equivalent or manager who provides 10 or more hours to an attest client within any fiscal year (as opposed to more than 10). The second technical correction adds to par. .05(a) a reference to par. .01 of "Overview of Financial Interests"(1.240.010), which indicates that independence is impaired if the firm had a material financial interest in the responsible party(ies). Click here for details.