Sa 220

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Querist : Anonymous

Querist : Anonymous (Querist)

19 January 2015 Do engagement team includes articles assistants or not ?

Kumar

Kumar (Expert)
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21 January 2015 Yes engagement team includes article assistants as per SQC 1

Kumar

Kumar (Expert)
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21 January 2015 And as per SA 220 also

Querist : Anonymous

Querist : Anonymous (Querist)

21 January 2015 Although they are part of engagement team but that are not responsible directly to outsiders if they do not comply with ethical requirements since they are not professionals yet. Am I right in this contention?

Aashok Kumar Sharma

Aashok Kumar Sharma

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22 July 2025 You’re on the right track!

SA 220 (Quality Control for an Audit of Financial Statements) requires the engagement team to be comprised of personnel performing the audit — which includes articled assistants (i.e., audit trainees).

Yes, articled assistants are part of the engagement team.

However, since they are not yet qualified professionals, they are not held directly responsible to external parties for compliance with ethical requirements.

The responsibility for ensuring that ethical requirements (like independence, confidentiality, etc.) are met rests with the engagement partner and senior team members.

Articles must comply with ethical requirements, but their accountability is internal, as they perform tasks under supervision.

So, while articled assistants are included in the engagement team per SA 220 and SQC 1, ultimate responsibility for ethical compliance lies with the qualified professionals leading the audit.

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