An engagement that requires independence as defined by the AICPA Professional Standards is termed:

Name: An engagement that requires independence as defined by the AICPA Professional Standards is termed:
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An attestation engagement requires independence as defined by the AICPA Professional Standards. This includes engagements such as audits, reviews, and compilations of financial statements. A professional engagement, lending engagement, and tax engagement may or may not require independence.

An Engagement That Requires Independence as Defined by the AICPA