Final Pronouncement: Revisions to the Non-Assurance Service Provisions of the Code
The revised NAS provisions contain substantive revisions that will enhance the International Independence Standards (IIS) by clarifying and addressing the circumstances in which firms and network firms may or may not provide a NAS to an audit or assurance client. The revised provisions include new requirements that expressly prohibit firms and network firms from providing certain types of NAS to their audit clients, especially when they are public interest entities (PIEs).
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Related Resources
- 2022 Handbook of the International Code of Ethics for Professional Accountants
- Final Pronouncement: Quality Management-related Conforming Amendments to the Code
- Final Pronouncement: Revisions to the Code Relating to the Definition of Engagement Team and Group Audits
- Final Pronouncement: Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code
