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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.

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Summary

Summary

IESBA June 2019 Meeting Highlights

The Board considered a first-read draft of proposed revisions to Section 600, Provision of Non-Assurance Services to an Audit Client, including the subsections.

At its September 2019 meeting, the Board will consider a revised set of proposals with a view to approving an exposure draft.

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Board Papers

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CAG Papers

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Other

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Board Minutes

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March 2019

June 2019

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CAG Minutes

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March 2019