May the client contract with a third party who is not an employee of the client to oversee or advise on the member’s performance of the nonattest service?
The client may contract with a third party to advise management regarding the nature of the services and the evaluation of the adequacy and results of the services in order to enable management to effectively oversee the services, perform all management functions, make all management decisions, accept responsibility for the services, and maintain internal controls over the services. When the client outsources the nonattest services oversight functions to a third party, such third party may serve as the individual designated by the client to oversee the nonattest services provided he or she possesses the necessary skill, knowledge, and/or experience; functions in a capacity equivalent to that of a client employee; and has the authority to make decisions on behalf of the client.
Related Questions
- If an employee leaves state service, is there any time period during which he or she cannot submit a bid for a contract for service currently performed by state employees?
- How should a member assess whether the individual designated by the client to oversee the nonattest service possesses suitable skill, knowledge, and/or experience?
- Can I purchase federal service work as a contract employee?
