IESBA to Consult on Non-Assurance Services & Professional Skepticism

Save the dates! Washington, Paris & Tokyo Roundtables to Help Shape Way Forward

Mar 26, 2018 | New York, New York | English

The International Ethics Standards Board for Accountants (IESBA) will hold roundtables in Washington (June 11th), Paris (June 15th) and Tokyo (July 12th) to obtain stakeholder feedback on significant public interest topics including non-assurance services (NAS) and the exercise of professional skepticism.

To help shape the future of IESBA’s standard setting, the roundtable consultations will focus on:

Non-Assurance Services (NAS)
To enhance auditor independence, how best to delineate both the boundaries and types of NAS auditors can provide to their audit clients? Auditor independence is critical to public trust in audited financial statements. We’ve launched a NAS initiative to explore broad permissibility under the IESBA’s International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) in response to global regulatory developments and calls from stakeholders and the Public Interest Oversight Board.

Professional Skepticism
How best to meet public expectations for all professional accountants, including auditors, to exercise “professional skepticism”? We’ve launched an initiative to explore: the behavioral characteristics inherent in professional skepticism; whether those characteristics should be applied by all professional accountants; and whether the Code should be further developed.

Save the dates! The roundtables will be held in:

  • Washington, D.C., USA on June 11, 2018; 
  • Paris, France on June 15, 2018; and 
  • Tokyo, Japan on July 12, 2018. 

Would you like to attend?
As space is limited, attendance will be by invitation only. Register your interest ( by April 30, 2018, indicating your name, job title, organization and preferred location. An invitation will follow shortly!

Who should attend?
Investors, audit committee members, preparers, regulators and audit oversight authorities, academics, national standards setters, firms and IFAC member bodies.

About the IESBA
The International Ethics Standards Board for Accountants (IESBA) mission is to serve the public interest by setting ethics standards, including auditor independence requirements, that seek to raise the bar for ethical conduct and practice for all professional accountants (PAs) worldwide through a robust, globally operable International Code of Ethics for Professional Accountants (Including International Independence Standards) (the Code). Please visit for more information.


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