Non-assurance services


The objective of the IESBA’s Non-assurance Services (NAS) project is to is to ensure that all the NAS provisions in the Code are robust and of high quality for global application, thereby increasing confidence in the independence of audit firms. The project scope will encompass the International Independence Standards related to the provision of NAS to audit clients. The International Independence Standards are set out in the revised and restructured Code that will come into effect in June 2019.

The project was informed by the feedback from the four global roundtables held in June and July 2018 in Washington, DC, U.S.A.; Paris, France; Tokyo, Japan; and Melbourne, Australia.



Project Stages

Board Papers

December 2018 March 2019 June 2019 September 2019 December 2019 July 2020

CAG Papers

March 2019 September 2019

Issued Document

Proposed Revisions to the Non-Assurance Services Provisions of the Code

Board Minutes

December 2018 March 2019 June 2019 September 2019 December 2019 July 2020 (Available September 2020)

CAG Minutes

March 2019 September 2019


IESBA December 2019 Meeting Highlights

The IESBA approved for exposure proposed revisions to the NAS provisions in the International Independence Standards (IIS). The Exposure Draft was released on January 21, 2020 and is open for public comment until May 4, 2020.

On March 17, 2020, the IESBA hosted a webinar in which Task Force Chair,  Mr. Richard Fleck highlighted key aspects of the proposed revisions.


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