* Describe the nature of risks faced when performing non-audit services for clients * Explain how to mitigate risks faced by all CPAs in performing non-audit services * Apply best practices for maintaining quality control for non-audit engagements

* Differentiating risks faced when performing non-audit services, such as reviews, compilations, preparing financial statements, bookkeeping, tax return preparation, and similar * Best practices for preventing quality control concerns that could lead to peer review deficiencies or malpractice claims * Establishing an understanding with the client to minimize misunderstandings as to the nature and scope of engagements * Explain situations when independence should be appropriately safeguarded when performing non-attest services

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