The independence rules state that a covered person includes an Individual in a position to influence the attest engagement. By definition this includes one who "consults with the attest engagement team regarding technical or industry-related issues specific to the attest engagement."
AU-C Section 220.A20 states that an engagement team may consult with outside the firm.
The AICPA FAQ On Non-Attest Services confirms that providing services to an attest client in the application of ASC 740 would not impair independence.
I've been helping another firm with the application of ASC 740. This might include reviewing filed tax returns, client workpapers, and even preparing the provision. Sometimes the client would engage me directly othertimes I consult with the attest team.
At all times by services are more consulting services specific to ASC 740. I would not consult with the audit team regarding the audit procedures, testing thresholds, etc and no formal opinion is given.
With all things though there could be some gray areas. Anyone else have to deal with this or have any advice on staying outside of these rules?
I'm thinking as long as I don't perform substantive audit procedures then I would not be consulting with the audit team in a capacity specific to the attest engagement. If AU-C 220.A20 allows the attest team to consult then this shouldn't pull in every consultant into being an auditor.