Final Pronouncement: Revisions to the Non-Assurance Service Provisions of the Code
IESBA
Apr 28, 2021 | Handbooks, Standards, and Pronouncements
English
All available Translations: Japanese
In Progress Translations: | Polish | Portuguese | Ukrainian
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
- 2020 Handbook of the International Code of Ethics for Professional Accountants
- 2021 Handbook of the International Code of Ethics for Professional Accountants
- Final Pronouncement: Objectivity of Engagement Quality Reviewer and Other Appropriate Reviewers
- Final Pronouncement: Revisions to the Fee-related Provisions of the Code
