Final Pronouncement: Revisions to the Non-Assurance Service Provisions of the Code
IESBA
Apr 28, 2021 | Handbooks, Standards, and Pronouncements
English
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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
- 2015 Handbook of the Code of Ethics for Professional Accountants
- 2021 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 Definitions of Listed Entity and Public Interest Entity in the Code
- Final Pronouncement: Revisions to the Fee-related Provisions of the Code
