IESBA Webinar Highlighting the Non-Assurance Services (NAS) Related Revisions to the IESBA Code
Date: Thursday June 17, 2021 | Time: 7:00AM 8:00AM EDT
During this webinar, the IESBA’s Non-Assurance Services (NAS) Task Force Chair, Mr. Richard Fleck and IESBA member and NAS Task Force Member, Ms. Kim Gibson will explain the key changes to the revised NAS provisions of the Code. The revisions, which can be found here, will come into effect in December 2022.
Topics covered will include the:
- New self-review threat prohibition for public interest entities (PIE) audit clients
- New requirements for firm communication with those charged with governance for PIE audit clients
- Clarifications to assist in the application of the conceptual framework to independence in identifying, evaluating and addressing threats created by providing a NAS to an audit client
- Clarifications about the relevance of materiality in determining whether to provide a NAS to an audit client
- Conforming and consequential amendments arising from NAS project
The webinar will be interactive and during the Q&A session the presenters will respond to participants questions.
For further information and additional supporting material regarding the fees final pronouncement, please visit: ethicsboard.org/StrengtheningIIS.