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

Board Minutes

March 2021 (Available June 2021)

IESBA March 2021 Meeting Highlights

The IESBA received its first briefing from the Non-Assurance Services (NAS) & Fees Rollout Working Group on proposed rollout initiatives to promote awareness and support the global adoption and implementation of the revisions to the NAS and fee-related provisions of the Code. Subject to the Public Interest Oversight Board’s (PIOB’s) approval, the final pronouncements will be released by the end of April 2021 and will be effective for audits of financial statements for periods beginning on or after December 15, 2022.

The IESBA noted the Working Group’s plan to coordinate its rollout activities with IFAC and to develop tools and other resources as part of the rollout. The IESBA was also briefed on the Working Group’s proposal to transition its activities to IFAC once the pronouncements come into effect in December 2022.  

The IESBA will receive an update from the Working Group in June 2021.


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