Rollout - Non-Assurance Services and Fees


The IESBA’s Rollout initiative is intended to promote awareness of, and support the adoption and effective implementation of the proposed changes to the International Independence Standards arising from the IESBA’s NAs and Fees projects. The Working Group will release materials that facilitate this initiative, such as but not limited to

  • publications which encompass comprehensive responses to frequently asked questions
  • short videos highlighting how the changes benefit to public interest, and  
  • other supporting materials.

The Working Group will also organize interactive webinars with Board members' participation, which will provide opportunities for stakeholders to learn more about the NAS and Fee pronouncements.

Working Group


Project Stages

Board Papers

March 2021 June 2021 September 2021

Board Minutes

March 2021 June 2021 September 2021 (Available December 2021)

IESBA September 2021 Meeting Highlights

The IESBA received an update from the Non-Assurance Services (NAS) and Fees Rollout Working Group and the senior staff of IFAC Communications on Q3 activities to promote awareness, adoption and implementation of the revised NAS and fee-related provisions following the release of the final pronouncements in April 2021. In particular, the IESBA was briefed on the two global webinars held in June, and the status of two sets of IESBA Staff-prepared FAQs which are expected to be finalized and released in Q4 2021. The IESBA was also briefed on other NAS and Fees regional and national webinars and other outreach events held in Q3 2021, as well as those being planned for Q4 2021 and beyond.


Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.