Alignment of Part 4B with ISAE 3000 (Revised)


The IESBA has undertaken a project to review and compare the terms and concepts in the revised and restructured Code (specifically the International Independence Standards, Part 4B – Independence for Other Assurance Engagements Other than Audit and Review Engagements) and the IAASB’s ISAE 3000 (Revised), Assurance Engagements other than Audits or Reviews of Historical Financial Information.

It is anticipated that the resulting proposals will be limited to consequential amendments, and will clarify the independence provisions that apply to the various parties involved in an assurance engagement.



Project Stages

Board Papers

September 2019

CAG Papers

September 2019

Board Minutes

September 2019

CAG Minutes

September 2019


IESBA September 2019 Meeting Highlights

The IESBA unanimously approved the revisions to Part 4B of the Code, Independence for Assurance Engagements other than Audit and Review Engagements, to align it to changes to terms and concepts in the IAASB’s International Standard on Assurance Engagements (ISAE) 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information.

Subject to Public Interest Oversight Board (PIOB) approval, the final pronouncement is expected to be issued in early January 2020 and will be effective June 15, 2021, with early adoption permitted.


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