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CPA Ethical responsibility with Third Parties?

What are the requirements for documenting the delegation of a non attest to a Third Parties?

What are the requirements for documenting the delegation of a non attest to a Third Parties? The Client has asked a third party to oversee a non attest engagement for a valuation of a business. What document should the client provide to ensure compliance with ethics and to clarify the understanding of the Third party's authority? Should the document also include a statement of competence that the Third Party has enough technical skills to carry out the role for the client?

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