Non-assurance services
Objective
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 CONTACT
TASK FORCE
- Richard Fleck, Task Force Chair and IESBA Deputy Chair
- Jens Poll, IESBA Member
- Kim Gibson, IESBA Member
- David Clark, IESBA Technical Advisor
Project Stages
Board Papers
December 2018 March 2019 June 2019 September 2019 December 2019 July 2020
CAG Papers
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
Summary
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.
