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

Project Stages

Summary
IESBA December 2020 Meeting Highlights

The IESBA unanimously approved revisions to the Non-Assurance Services (NAS) provisions of the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code).

Subject to Public Interest Oversight Board (PIOB) approval, the final NAS pronouncement is expected to be released by late April 2021 and will be effective for audits and reviews of financial statements for periods beginning on or after December 15, 2022.

 

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